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Transformation of the Tax System During the Middle Ages: The Case of Russia

Author

Listed:
  • A.Z. Nigamaev
  • A.R. Gapsalamov
  • E.M. Akhmetshin
  • A.V. Pavlyuk
  • N.A. Prodanova
  • D.V. Savchenkova

Abstract

The reorganization of the world and its globalization, a new turn of migration processes led to the appearance of problems that had not previously disturbed into the modern society. Consequently, nowadays there is a need to study the historical past so that we could understand the modern trends. The origin of modern problems, phenomena, processes and, especially, their appearance can be traced using the example of economic and political systems that have existed before. In this regard, it would be especially interesting to trace the specific aspects of modern taxation, why the Eastern and European tax collection systems occurred to be different, what influenced the formation of the mechanism of tax collection in different countries in the past, and, most importantly, how the interaction of the Asian and European taxation systems created the specifics of tax collection in the "middle" countries of Eastern Europe.The presented article is devoted to the analysis of the development of the taxation system of the feudal states of Eastern Europe such as Volga Bulgaria, Ulus Dzhuchi and the Kazan vilayet in the first half of the 16th century. While comparing them with the fiscal systems of the countries of the Muslim East, using the reports of Arab-Persian travelers, information from the Russian sources and information from Khan yarlyks, the authors analyze the diversity in the evolution of the of tax system and the extortion of a huge part of the population of Eastern Europe.

Suggested Citation

  • A.Z. Nigamaev & A.R. Gapsalamov & E.M. Akhmetshin & A.V. Pavlyuk & N.A. Prodanova & D.V. Savchenkova, 2018. "Transformation of the Tax System During the Middle Ages: The Case of Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 242-253.
  • Handle: RePEc:ers:journl:v:xxi:y:2018:i:3:p:242-253
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    References listed on IDEAS

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    1. I. Bumane & D.Vodolagins, 2017. "Favourable Tax Regimes that Constitute Selective State Aid from the Perspective of the Cjeu Recent Case-Law," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 231-245.
    2. Wiwiek Prihandini, 2018. "The Optimum Level of Tax Compliance Based on Power of Authority and Trust in an Antagonistic Climate," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 362-373.
    3. D.A. Artemenko & L.A.Aguzarova & F.S.Aguzarova & E.V. Porollo, 2017. "Causes of Tax Risks and Ways to Reduce Them," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 453-459.
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    Cited by:

    1. A.V. Kontev & O.E. Konteva & A.V. Kremneva & O.Yu. Voronkova & A.L. Poltarykhin & P.V. Zhuravlev, 2018. "Economic and Political Fundamentals for the Establishment of the Cabinet-Owned Metallurgical Complex in Siberia in the 18th Century," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 16-27.
    2. Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020. "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2299-2319, March.
    3. Liudmila Ivanovna Khoruzhy & Malvina Rasulovna Karabasheva & Hafis Ahmed oglu Hajiyev & Natalia Nikolaevna Zhadobina & Natalia Andreevna Alekhina & Rustem Adamovich Shichiyakh, 2020. "Controlled foreign companies: influence on the sovereignty of the national tax base," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 33-50, December.

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    More about this item

    Keywords

    Volga Bulgaria; Ulus Dzhuchi; Kazan vilayet; Islam; poll-tax paying population; taxes; duties; extortion.;
    All these keywords.

    JEL classification:

    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy
    • R11 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics - - - Regional Economic Activity: Growth, Development, Environmental Issues, and Changes

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