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June 2015 (published: 01.06.2015)
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Tax Reform of M.M. Speranskyin 1810: Close and Far Away
Kopanev A.A. , Bykov V.A.
The work examines the tax reform of M.M. Speransky carried in 1810, draws historical parallels between the subject and the taxation policy in the late XX – early XXI century. The “Financial plan” by M.M. Speransky contained the conceptual principles of taxation, that were inherently humanistic. However, they have not been realized in full yet. In the early XIX century the increase in the tax incidence took place, thereby guaranteeing a sound financial basis for the victory in the Patriotic war of 1812 against Napoleon.
Due to the deterioration of the geopolitical situation in the world it is possible to anticipate the tax increase in modern Russia in the near future. In order to ensure the efficiency of the tax system in modern Russia, it is necessary to eliminate a number of problems inherent in it: the rigorous application of the codified tax law not only de jure but also de facto in addition to dealing with imperfect legal structures and the precedential nature of tax legal relations; the elimination of the "contractual" and "ordered" tax checks as not having any legal basis.
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Keywords: M.M. Speransky, Financial Plan, tax reform, taxes, principals of taxation, the increase in the tax incidence, tax terrorism, the doctrine of unfair taxpayer, "contractual" and "ordered" tax checks.
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