Tax arrears in the Belarusian provinces of the Russian empire in the first half of the 19th century: reasons for accumulation and methods of repayment

Introduction. The use of historical experience in solving the causes of accumulation and ways of minimizing of tax arrears is necessary to increase the efficiency of tax revenues, upon which the formation of the revenue part of the state budget and the implementation by the government of its priority functions and tasks depend. The purpose of the article is to try to clarify the reasons for the growth and the methods officially used by the authorities to repay tax arrears in the Belarusian provinces of the Russian Empire in the first half of the 19th century.