Reformation of the tax system of the Kalmyk steppe in the late 19th century

The article deals with tax policy of the Kalmyk Steppe in the late 19th century. The authors define specifics of the Kalmyk taxation system in the 19th century and reveal factors influencing the tax imposition to the state treasury among the common people. The government made attempts to introduce the system of common apportionment of duties in accordance with the economic status of the particular payers formed in the Russian villages, but in the Kalmyk Steppe the realization of this scheme met some difficulties. The law dated March 16, 1892 was an outcome of the tax system reformation in the Kalmyk Steppe.