Russian provinces district county taxation in the late XIX - early XX century (using information about Vladimir and Kostroma counties)

Created in the course of 1864 county reform, county government system for the Russian society was a completely new form of budget relations. In this regard, the emerging body of county officials had to resolve conflicts (concurrent tax powers between the provincial and district counties), to coordinate legislative initiatives with regional authorities at all levels, to develop mechanisms for collecting taxes and arrears, to compare taxes with economic differentiation of regions, to consider complaints received.