Tax regulation of the brewing industry in Russia in the first half of the 19th century

Introduction. In article influence of the excise taxation on development of the brewing industry and business during early industrial changes of Russia in the first half of the 19th century is investigated. Direct dependence of brewing production on the size of excises duties: low profitability and an inefficiency of plants were caused both high rates of an excise, and ways of its collection. Results and Discussion. The abolition of farming and the transition to state-owned sales since 1819 had a positive impact on the brewing industry. This was the period of the rise of brewing, the formation of the national brewing industry in the form of a manufactory. The return in 1827 to farming again led to the restriction of the beer trade and, ultimately, to a reduction in the volume of the brewing industry. In order to further increase income in 1847, excise-farm commission was introduced, combining the methods of state-owned and farmed-out sale of vodka and beer. After the introduction of the excise commission, private brewing began to decline significantly. The characteristic features of the regional brewing industry were the widespread use of manual labor, low productivity and the predominance of small enterprises. Conclusion. In the first half of the 19th century in Russia brewing, in terms of the volume of production and consumption of beer, and state revenues, was by no means as important as the distillery industry. The low profitability and inefficiency of small and medium-sized plants were due to both high excise rates and the methods of its collection.