A pragmatic conservatism: Tomsk treasury office discussing the commercial tax reform of 1898

The article discusses the problem of reasons that influenced discussion of reform projects at the capitalist Russia (second half of the XIXth - beginning of the XXth century). The author’s main idea is that pragmatic reasons (both «for» and «against» reforms) played a role not less, or even more considerable, than ideology, liberal or conservative. The idea is illustrated by documents concerning elaboration of the commercial tax («promyslovyi nalog») reform under Sergei Yu. Vitte as a Minister of Finance. The commercial tax being the main tax for entrepreneurs, it served all the same as a proof ground for advanced novelties leading to a complete rearrangement of the tax system so as to introduce general progressive income taxation. The article concentrates at the inquiry of the Trade and industry department (Departament torgovli i manufaktur) about the changes necessary in the commercial tax and at the response of the Tomsk Treasury office (kazennaya palata). A thorough inner and comparative analysis of these documents let find out hidden motives of the discussion. The minister’s office aimed at replacing the patent tax with proportionate payments thereby making the rich pay more. The reformers disguised their aim with general words about increasing budget incomes and leveling the tax burden. Meanwhile the Tomsk officials though claiming support to the proposed task, protested against the abolition of the patent as well as against increasing tax pressure at the rich merchants, stating by that contradictory reasons. Whether they were drawn by desire to avoid conflicts with influential merchants or by the will to get rid of «redundant» work, in any case their opposition to the reform should be explained not by ideology but by pragmatic considerations.