Contribution of Nikolai Ivanovich Turgenev to the general theory of science of taxation

In Russia, European economics had a strong influence on financial science and taxation theory. Systematic domestic works in the field of taxation appeared only in the late 17th - early 18th centuries. The purpose of the article is to disclose the value of the contribution of the domestic scientist N.I. Turgenev (1789-1871) in the general theory of the science of taxation.