On the problem of adoption of the uniform for the tax inspectors of the Russian state in the late XIX - early XX centuries

Introduction. The modernization of tax system of the Russian state in the late XIX century was directly connected with the activities of the new special body responsible for the control over the process of taxation - Tax Inspectorate, established in 1885 on the initiative of the Minister of Finance Nicolas Bunge. The range of functions of the officials of this institution was very diverse and wide initially, and subsequently it was significantly increased: including the control over the areas of grain crops and harvesting, descriptions of households, the analysis of the income of direct state and local taxes to the budgets of different levels and the identification of the causes of arrears. Materials and methods. The solution of research problems was provided by a complex of complementary theoretical (analysis of scientific literature, comparative analysis, comparison, generalization, systematization) and empirical (study and generalization of published and archival sources, hermeneutical) methods. Results. The whole work of the inspectors was based on their direct communication with taxpayers, which led to the need for the introduction of the uniform for the officials, because it gave them significant importance in the eyes of the population. However, the introduction of the uniform was not accepted unambiguously. There were both supporters and opponents who put forward different approaches and arguments. Discussion and Conclusions. As a result of disputes, a solution satisfying all parties was found and in 1904 the uniform of assessors of the Russian Empire was approved.