Formation of a new system of taxation of the beer production in Russia in the second half of the 19th century (on the example of “The provision on drinkable collecting” 1861)

Introduction. It is possible to call a problem of replenishment of the government budget classical and universal: it is inherent for any country during any chronological period. It was inherent also for the Russian Empire. Transformations in the sphere of indirect taxation on alcoholic products, including beer were one of opportunities to increase profitability of treasury. In 1861 “The Provision on drinkable collecting” which created the harmonious system of taxation of alcoholic products and which, with insignificant adjustments, will exist up to introduction of wine monopoly at the very end of the 19th century. Separate articles in this document were devoted to taxation of beer production: from the statement feeder of the beer producer, divisions of provinces according to classes, before penal functions, in case of violation of the law. Methods. The solution of research tasks was provided with a complex complementary theoretical (the analysis of scientific literature, comparative analysis, comparison, generalization, systematization) and empirical (studying and generalization of sources, hermeneutical) methods. Results. “The Provision on drinkable collecting” created 1861 quite effective control system and taxation of alcoholic production. Situation was applied practically in all territory of the Russian Empire, for its realization special fiscal bodies - Excise managements were created. The algorithm of actions for producers was created: filing of application about the beginning and plant operation term, inspection by officials of Excise management of production and a typo of tubs, adjustment of quantity of jams, tax payment. Conclusion. Entered in 1861. “The Provision…” and the created system of taxation and controlled situation to growth of receipts from production of alcohol in general and beer in particular that was very favorable to the state.