Taxes in the Context of Russian History

The paper examines the interrelation between the economic basis, the state structure model and the tax system. The subject of the study is the history of Russia until 1917. The method of the study is constructivist rationalism. It is assumed that each state structure model has “its own” corresponding tax system subject to improvement. The paper reveals political meanings and specifics of tax relations at each stage of the social development. The predominance of real taxes corresponded to the extensive economy and tax control priorities. It is stated that the expansion of the tax base was not always accompanied by adequate increase in the number of taxpayers, and progressive methods of taxation were introduced with delay. It is concluded that the evolution of the Russian payment base required transition to universal taxation, the use of personal progressive taxes. However, the transformations in the socio-political sphere were slow and not always fair. Russia did not have enough historical time to move to a full-fledged intensive development path with a progressive tax system.