The development of the Russian tax system: the political and historical experience of its reform

The demand for the creation and improvement of the tax system that meets the needs of modern Russian society results from the feasibility of understanding the historical and political experience of its reform. The historical time frame for the analysis is determined by the insufficient theoretical comprehension of the establishment and change of this phenomenon in the context of the historical development of the society. The chronology covers the following periods: Kievan Rus, Mongol-Tatar Yoke, the feudal division of Russia, Grand Duchy of Moscow, Russian Empire until the end of the 19th century. The research findings allow us to identify the specific nature, approaches to the establishment and dynamics of the Russian tax system. In addition, the study clarifies the relationships between landlords and peasants regarding land ownership rights during the reform of the social and political relations in the 1860s.