Direct and indirect taxes on trade and industry in Russia in the second half of the 19th – early 20th centuries

Introduction. The article examines the transformation of the tax system of commercial and industrial entrepreneurship in Russia in the post-reform period. The main attention is paid to the analysis of the fishing tax, the collection of land tax from trade and crafts, changes in the indirect taxation system (excise taxes and wine monopoly). Results and Discussion. By the beginning of the 20th century, the fishing tax was a rather complex system. The elements of the former organization of commercial taxation were intertwined with such new elements of taxation as a mandatory declaration for some payers, the desire to tax on actual profits. In the post-reform period in Russia, the main types of taxation were excise taxes and the wine monopoly. Brewing, yeast, vodka, distillery, sand-sugar, refining, vinegar, match, tobacco and petroleum-kerosene industrial establishments fell under this type of taxation. In fiscal terms, the most significant interests for the state were the distillery, sugar and tobacco industries.