从彼得大帝到十月革命前俄国的税制变迁
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摘要
"懂得从财政史中聆听信息的人,比起那些从其他地方着手的人,更能清晰地洞悉历史的声响。"~((1))从彼得大帝到十月革命,通过对这段时期俄国税收体制演变的梳理,我们可以从财政的角度更好地理解俄国通往近现代之路的特殊历程,寻找其税制结构演化与社会变迁相互影响的深层原因。十月革命前俄国的税收体系是建立在以土地为税收来源的农奴制卡特尔基础上的,这一税制结构的兴衰见证了专制俄国的兴盛,也导致了最后的罗曼诺夫王朝在十月革命中被终结。洞悉这一段税收史的变迁,有助于我们深刻了解俄国社会政治制度的演变以及这一演变中税制因素的力量,以期汲取有益的税收教训。
"Those who get information from the finance history, will hear more voice from the history and be more effective than those who learn from other areas". By sorting out Russia tax system evolvement from Peter the Great to October Revolution, we will better understand the specific recent modernization process from the finance perspective, find the underlying reasons how the tax system structure and social developments co-affect each other. Before October Revolution, Russia tax system was based on serfdom cartel foundation, land as main tax source. The tax system structure sees the up and down of despotic Russia and finally House of Romanov was ended by October Revolution. Deeply Analyzing this tax history will help us understand the evolvement of Russian social and political system and how tax play its importance in the process thus we can learn tax reform lessons.
"Those who get information from the finance history, will hear more voice from the history and be more effective than those who learn from other areas". By sorting out Russia tax system evolvement from Peter the Great to October Revolution, we will better understand the specific recent modernization process from the finance perspective, find the underlying reasons how the tax system structure and social developments co-affect each other. Before October Revolution, Russia tax system was based on serfdom cartel foundation, land as main tax source. The tax system structure sees the up and down of despotic Russia and finally House of Romanov was ended by October Revolution. Deeply Analyzing this tax history will help us understand the evolvement of Russian social and political system and how tax play its importance in the process thus we can learn tax reform lessons.
引文
(1)熊彼德:《税收国家的危机》(The Fiscal Crisis of the Capitalist State),101页。
(1)查尔斯·亚当斯:《善与恶:税收在文明进程中的作用》(中国政法大学出版社,2011),翟继光译,177页。
(2)曼瑟·奥尔森:《国家的兴衰:经济增长、滞涨和社会僵化》(上海人民出版社,2007),李曾刚译。
(3)尼·伊·帕甫连科:《彼得大帝》(国际文化出版公司,2009),斯庸译,310页。
(4)Cracraft,James.The Revolution of Peter the Great.(Harvard University Press,2003),pg64。
(5)查尔斯·亚当斯:《善与恶:税收在文明进程中的作用》(中国政法大学出版社,2013),177页。
(1)查尔斯·蒂利:《强制、资本与欧洲国家(公元990—1992年)》(上海人民出版社,1992),109页。
(2)Jerome Blum:《旧秩序在欧洲乡村的终止》,247-268页。
(3)尼古拉·梁赞诺夫斯基:《俄罗斯史》(上海人民出版社,2007),杨烨等译,262页。
(1)尼古拉·梁赞诺夫斯基:《俄罗斯史》(上海人民出版社,2007),杨烨等译,263页。
(2)Л.Е.Шепелев.ЦаризмиБуржуазиявовторойполовинеXIXвека.Проблемыторгово-промышленнойполитики,Ленинград:Ленинградскоеотделениеиздательства“наука”,1981。
(3)М.И.Боголепо,Финансы.правительствоиобщественныеинтересы[M].Издательство“ОбществокупцовипромышленниковРоссии”,2006。
(4)С.Г.Кирдина.НекоторыеособенностифинансовыхсистемРоссииистранЗападнойЕвропы:Краткийисторическийочерк.ИсторияфинансовойполитикивРоссии.Сборникстатей.СПетербург:Издательство“наука”,2000。
(1)尼古拉·梁赞诺夫斯基:《俄罗斯史》(上海人民出版社,2007),杨烨等译,379—380页。
(2)穆勒:《政治经济学原理》,第一卷第一章第四段。
(3)Montesquieu,《Spirit of Laws》,vol.1,Bk.XIII,ch.14,pp266。
(1)引用自奥利弗·温德尔·霍姆斯(Oliver Wendell Holmes,Jr.)。
(1)查尔斯·亚当斯:《善与恶:税收在文明进程中的作用》(中国政法大学出版社,2011),翟继光译,177页。
(2)曼瑟·奥尔森:《国家的兴衰:经济增长、滞涨和社会僵化》(上海人民出版社,2007),李曾刚译。
(3)尼·伊·帕甫连科:《彼得大帝》(国际文化出版公司,2009),斯庸译,310页。
(4)Cracraft,James.The Revolution of Peter the Great.(Harvard University Press,2003),pg64。
(5)查尔斯·亚当斯:《善与恶:税收在文明进程中的作用》(中国政法大学出版社,2013),177页。
(1)查尔斯·蒂利:《强制、资本与欧洲国家(公元990—1992年)》(上海人民出版社,1992),109页。
(2)Jerome Blum:《旧秩序在欧洲乡村的终止》,247-268页。
(3)尼古拉·梁赞诺夫斯基:《俄罗斯史》(上海人民出版社,2007),杨烨等译,262页。
(1)尼古拉·梁赞诺夫斯基:《俄罗斯史》(上海人民出版社,2007),杨烨等译,263页。
(2)Л.Е.Шепелев.ЦаризмиБуржуазиявовторойполовинеXIXвека.Проблемыторгово-промышленнойполитики,Ленинград:Ленинградскоеотделениеиздательства“наука”,1981。
(3)М.И.Боголепо,Финансы.правительствоиобщественныеинтересы[M].Издательство“ОбществокупцовипромышленниковРоссии”,2006。
(4)С.Г.Кирдина.НекоторыеособенностифинансовыхсистемРоссииистранЗападнойЕвропы:Краткийисторическийочерк.ИсторияфинансовойполитикивРоссии.Сборникстатей.СПетербург:Издательство“наука”,2000。
(1)尼古拉·梁赞诺夫斯基:《俄罗斯史》(上海人民出版社,2007),杨烨等译,379—380页。
(2)穆勒:《政治经济学原理》,第一卷第一章第四段。
(3)Montesquieu,《Spirit of Laws》,vol.1,Bk.XIII,ch.14,pp266。
(1)引用自奥利弗·温德尔·霍姆斯(Oliver Wendell Holmes,Jr.)。