home Translator Elimination of internal customs duties and borders. Cancellation of internal customs duties in Russia Cancellation of internal customs duties reasons

Elimination of internal customs duties and borders. Cancellation of internal customs duties in Russia Cancellation of internal customs duties reasons

The development of domestic trade prompted the government to make major changes in its economic policy.

They were determined both by the interests of the trading nobility, who sought the elimination of trade monopolies and restrictions, and by the interests of the merchants.

In the middle of the 18th century. 17 different types of internal customs duties were levied. The existence of internal customs hindered the development of the all-Russian market. By decree of December 20, 1753, internal customs duties were abolished.

Equally important for the growth of trade and industry were the abolition of industrial monopolies by decree of 1767 and the manifesto of 1775 and the proclamation of freedom of industry and trade.

Peasants were given the opportunity to freely engage in “handicrafts” and sell industrial products, which contributed to a more rapid development of small-scale commodity production into capitalist manufacture.

The abolition of monopolies, which were, as a rule, in the hands of court favorites, was also beneficial to the broad masses of merchants. The Arkhangelsk merchants enthusiastically greeted the destruction of P.I. Shuvalov’s monopoly on seal fishing in the White Sea and on tobacco and organized celebrations for this occasion with fireworks and illuminations.

Despite the ultimately aristocratic nature of the government's economic policy, this policy objectively, contrary to the will and intentions of the autocracy and the nobility, led to the growth of capitalist relations, promoting the development of capitalist entrepreneurship of the peasants and accelerating the decomposition of feudal-serf relations.

However, the progress of these interventions was limited. Even when proclaiming freedom of industrial activity, the autocracy still had in mind primarily the interests of the nobility.

The class system in Russia limited the transition of peasants to merchants.

Freedom of industrial activity was understood as freedom of noble enterprise.

The merchants sharply opposed such a noble understanding of free trade and industrial activity, considering trade and crafts in general to be their privilege and believing that the nobility should “practice solely in agriculture,” because trade and industry are not at all a noble matter.

The interests of the merchants were especially affected by the trade of the peasants, who, in the opinion of the merchants, had to cultivate the land, “and this is their lot.”

Rapidly growing domestic and foreign trade prompted the tsarist government to also take into account the interests of the merchants.

To provide credit to merchants, a Commercial Bank was established; in order to develop foreign trade, a number of agreements are concluded; children of merchants are sent abroad at public expense to study commercial sciences.

World History in ten volumes. Academy of Sciences of the USSR. Institute of History.

Institute of Asian Peoples. African Institute. Institute of Slavic Studies. Publishing House of Socio-Economic Literature “Mysl”. Edited by: V.V. Kurasova, A.M.

Nekricha, E.A. Boltina, A.Ya. Grunta, N.G. Pavlenko, S.P. Platonova, A.M. Samsonova, S.L. Tikhvinsky. The development of domestic trade prompted the government to make major changes in its economic policy.

They were determined both by the interests of the trading nobility, who sought the elimination of trade monopolies and restrictions, and by the interests of the merchants. In the middle of the 18th century. 17 different types of internal customs duties were levied.

The existence of internal customs duties hindered the development of the all-Russian market. By decree of December 20, 1753, internal customs duties were abolished. Equally important for the growth of trade and industry was the abolition of the decree of 1767.

and the manifesto of 1775 industrial monopolies and the proclamation of freedom of industry and trade. Peasants were given the opportunity to freely engage in “handicrafts” and sell industrial products, which contributed to a more rapid development of small-scale commodity production into capitalist manufacture. The abolition of monopolies, which were, as a rule, in the hands of court favorites, was also beneficial to the broad masses of merchants.

The Arkhangelsk merchants enthusiastically greeted the destruction of P.'s monopoly.

I. Shuvalov for seal fishing in the White Sea and for tobacco and organized celebrations with fireworks and illuminations for this occasion.

However, the progress of these interventions was limited. Even when proclaiming freedom of industrial activity, the autocracy still had in mind primarily the interests of the nobility. The class system in Russia limited the transition of peasants to merchants.

Freedom of industrial activity was understood as freedom of noble enterprise. The merchants sharply opposed such a noble understanding of free trade and industrial activity, considering trade and crafts in general to be their privilege and believing that the nobility should “practice solely in agriculture,” because trade and industry are not at all a noble matter. The interests of the merchants were especially affected by the trade of the peasants, who, in the opinion of the merchants, had to cultivate the land, “and this is their lot.”

Rapidly growing domestic and foreign trade prompted the tsarist government to also take into account the interests of the merchants.

Revision of the tariff in 1754-1757.

was dealt with by a special commission established under the Senate. She developed a system of duties, similar in nature to that established by the tariff of 1714. In many cases, the basis for assigning salaries under the new tariff was a reference to the customs duties of 1724. According to the tariff of 1757, the amount of customs taxation of imported factory products was established depending on mastery of their production in Russia. At the same time, the duty rate increased simultaneously with the increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“efim” duty), as well as an “internal” duty, which was levied at port and border customs offices. In total, this amounted to 30-33% of the cost of imports.

The tariff of 1757 turned out to be inconvenient in practical terms.

Abolition of internal customs duties in Russia in 1754

Duties continued to be levied on both metallic currency and "walking" money. The large number and excessive detail of the articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff. Its highly protective nature encouraged smuggling.

Topic 9. CUSTOMS AFFAIRS
in the second half of the 18th century.

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Domestic policy of the second half of the 40-50s. is largely connected with the activities of Count P.I. Shuvalov, who became the de facto head of the Elizabethan government. On his initiative, budget revenues were reoriented from direct taxation to indirect taxation. This made it possible to increase treasury revenues. He felt that the time had come for another customs reform. The most important event in the field of customs policy was the elimination of customs restrictions within the country. The Russian state, the political formation of which took place back in the 15th-16th centuries, was economically until the middle of the 18th century. remained fragmented. Transport and trade duties were levied in each region. In addition to “taxes”, “transports”, “mostovshchina” and others, there were many other “petty fees” that greatly constrained domestic trade.

It was a very bold, progressive step. Suffice it to remember that in France internal customs barriers were eliminated only as a result of the revolution of 1789–1799, and in Germany only by the middle of the 19th century. Shuvalov's report, approved by the Senate, formed the basis of the highest Manifesto on December 20, 1753.

In addition to the enormous state benefit, this event brought considerable benefits to its initiator: he himself received the opportunity for more active commercial and industrial activities and, in addition, accepted rich gifts from the delighted merchants. Treasury losses from the abolition of internal customs duties were more than compensated by an increase in duties on imported goods, which also served the interests of Russian merchants and industrialists.

In 1753-1754 internal duties, as well as all 17 “petty fees” were replaced by a uniform customs duty at the borders of the state, levied on all imported and exported goods at ports at border customs in the amount of 13 kopecks per 1 ruble value (additional taxation of foreign trade should have been, in the opinion of Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and fees). In 1754, a table of normal prices was published, on the basis of which the new fee was calculated.

Unlike the “efimochny” duty, which was levied according to the 1731 tariff in gold currency, the 13% duty was paid in Russian “walking money,” which made the work of customs officials extremely difficult. The inconsistency of this order was obvious. However, it could not be overcome only through a general revision of the 1731 tariff. This was also prompted by the fact that, firstly, many changes were made to the previous tariff under Elizaveta Petrovna; secondly, it did not include many imported goods that first appeared on the Russian market after 1731; thirdly, duty rates were less and less consistent with their original purpose due to changes in prices for goods; fourthly, the tariff of 1731, based on the idea of liberalizing foreign trade, did not correspond to the protectionist sentiments of Elizabeth Petrovna and her entourage, their desire to provide systematic patronage to everything national.

The tariff of 1757 turned out to be inconvenient in practical terms. Duties continued to be levied on both metallic currency and "walking" money. The large number and excessive detail of the articles for which customs clearance of homogeneous goods was carried out made it difficult to apply the tariff.

Reasons for the need to abolish internal customs duties of the Russian Empire

Its highly protective nature encouraged smuggling.

In order to combat smuggling, a border guard was established in 1754 as a special corps of troops guarding the border in Ukraine and Livonia. In the same year, customs inspectors were installed at the state border. In order to interest the raiders in the capture of smugglers, it was decided to reward them with a quarter of the confiscated goods.

The customs reform was a success for the treasury: in 1753, the customs gave 1.5 million rubles, and in 1761, 5.7 million rubles. The process of establishing an all-Russian market was accelerated, and domestic trade developed rapidly. Elizabeth's government strongly encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports grew from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was focused primarily on Western Europe, where its leading partner was England. Mainly raw materials went to Europe - hemp and flax, and in smaller quantities - Ural iron and linen. Mostly luxury goods, silk fabrics and fine cloth, jewelry, tea, coffee, wine, and spices were purchased there.

In general, the trade and economic policy of the administration of Empress Elizabeth was successful and, of course, favored the development of Russia. Here Elizaveta Petrovna achieved greater results than in domestic politics itself, where the mixing of powers continued and favoritism, corruption and bureaucracy flourished.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the 18th century.

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Cancellation of internal customs duties History of external customs duties in Russia

At the same time, the duty rate increased simultaneously with the increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“efim” duty), as well as an “internal” duty, which was levied at port and border customs offices. In total, this amounted to 30-33% of the cost of imports.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
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In 1753-1754

internal duties, as well as all 17 “petty fees” were replaced by a uniform customs duty at the borders of the state, levied on all imported and exported goods at ports at border customs in the amount of 13 kopecks per 1 ruble value (additional taxation of foreign trade should have been, in the opinion of Shuvalov, to compensate for the budget shortfall due to the abolition of internal duties and fees). In 1754, a table of normal prices was published, on the basis of which the new fee was calculated.

Revision of the tariff in 1754-1757. was dealt with by a special commission established under the Senate. She developed a system of duties, similar in nature to that established by the tariff of 1714. In many cases, the basis for assigning salaries under the new tariff was a reference to the customs duties of 1724. According to the tariff of 1757, the amount of customs taxation of imported factory products was established depending on mastery of their production in Russia. At the same time, the duty rate increased simultaneously with the increase in the degree of processing of raw materials. Imported goods were subject to a 17.5-25% ad valorem rate (“efim” duty), as well as an “internal” duty, which was levied at port and border customs offices. In total, this amounted to 30-33% of the cost of imports.

Cancellation of internal customs duties in Russia

During the period from 1725 to 1760, Russian exports grew from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was focused primarily on Western Europe, where its leading partner was England. Mainly raw materials went to Europe - hemp and flax, and in smaller quantities - Ural iron and linen. Mostly luxury goods, silk fabrics and fine cloth, jewelry, tea, coffee, wine, and spices were purchased there.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the 18th century.

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Cancellation of internal customs duties who canceled

The Russian state, the political formation of which took place back in the 15th-16th centuries, was economically until the middle of the 18th century. remained fragmented. Transport and trade duties were levied in each region. In addition to “taxes”, “transports”, “mostovshchina” and others, there were many other “petty fees” that greatly constrained domestic trade.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
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Types of personnel policy Direct and indirect tax How to close a LLC branch in another city

During the era of Peter I, Russia made a huge leap on the path of industrial development. By 1750, about a hundred metallurgical plants were already operating, and the production of cast iron reached approximately 2 million poods. The main owners of the factories were still the Demidovs, who owned up to 60% of the iron smelting. They built 9 new factories in the Urals. In addition to them, the Stroganovs, Batashevs, and Maslovs also operated in metallurgy, and the names of new entrepreneurs appeared - the Osokins, the Goncharovs. In the middle of the 18th century, Russia came out on top in the world in iron smelting.

Despite the thefts of Shemberg, who headed the domestic metallurgy, the state-owned copper smelting industry also increased its production. Private copper plants (Tverdyshev, Myasnikov) developed rapidly. By 1750, the output of copper factories tripled.

The textile industry has undergone significant development. And from 1725 to 1750. 62 new textile manufactories (silk, linen, cloth) emerged. True, in the cloth industry, the most privileged, there were constant interruptions. The entire production of these manufactories was supplied to the treasury. However, the purchasing conditions were unfavorable and the cloth factories declined. A sharp contrast was made by silk establishments that operated for free sale. Their number increased steadily. The main center of the silk industry was Moscow and the Moscow region.

The sailing and canvas industry also developed. Russian canvas was in great and constant demand in England and other maritime powers. New enterprises in this industry arose in cities such as Yaroslavl, Vologda, Kaluga, and Borovsk. Serpukhov became a major center of linen production. Merchant-entrepreneurs Zatrapezny, Tames, Shchepochkin and others flourished in this branch of industry. By 1750, 38 sail-cloth manufactories were already operating.

The production of paper, leather, glass, chemicals, etc. was developing. By the middle of the 18th century, there were 15 paper-making factories, 10 glass factories, 9 chemical factories, etc. in Russia.

Production relations of post-Petrine development are characterized by the strengthening of forced forms of labor. The industry experienced a severe hunger for workers. In the era of Peter’s reforms, as already mentioned, even at the metallurgical plants of the Urals, hired labor was a frequent occurrence, but the further it went, the more difficult it was to conduct business through hiring. Already in 1721, a decree was issued allowing manufacturing merchants to buy serfs for factories and factories, and in 1736, factory wage workers became serfs (“eternally given”). In the 30-50s, industrialists widely used the right to buy peasants into factories, expanding the scope of forced labor in industry.

Exploitation in such manufactories was monstrous, although the possessed peasants were not recruited and had the right to submit petitions to the Berg and Manufactory Collegium, which had jurisdiction. In 1752, the government tried to regulate the level of exploitation in “possessions”, setting the number of workers directly in a factory to no more than 1/4 of all possession peasants in a given factory (for linen) or no more than 1/3 (for silk).

Thus, the sphere of serf labor expanded dramatically. “Possessions” were distributed mainly in the textile (linen and cloth) industry.

The noble state in the 18th century sharply expanded the practice of assigning state peasants to factories and factories.

The assigned peasants worked mainly at the Ural metallurgical plants (100-150 households per blast furnace, 30 households per hammer and 50 households per copper smelting furnace). Their work was auxiliary, and the work evaluation scale was 2-3 times lower than the prices for hired workers.

Finally, another area of application of forced labor is landowners' patrimonial enterprises. In Russia there was a state wine monopoly and supplying wine to the treasury was a very profitable business. This was soon realized by the owners of such estates, which were located in fertile, but remote from markets, areas in the south of the Tambov province. Voronezh, Kursk, Penza provinces, Slobodskaya Ukraine, etc. Large distilleries using the labor of their own serfs very quickly appeared here.

Another industry where noble entrepreneurship manifested itself was the cloth and partly sailing and linen industry. Organized on the basis of serf labor, the noble cloth industry became widespread mainly in the southern regions of the country: Voronezh, Kursk, partially Tambov provinces, etc. There were, as a rule, small enterprises with 2-3 dozen camps. But there were also big ones. By the end of the 60s, the total number of cloth factories in the country reached 73 units.

All the types of serf forced labor in industry that we have named illustrate one of the most unique features of the Russian economy of the 18th century. The borrowing of capitalist technology, in fact, led to the creation of special forms of labor in industry, almost indistinguishable from slavery. In the second half of the 18th century, the sharp increase in serfdom in the country was dictated to a large extent by the need to support these centers of “slavery.”

The presence in Russia of the 18th century of widespread serf forms of labor in industry did not at all mean the absence of evolution of capitalist relations. The main channel for the development of capitalist relations was the already familiar sphere of peasant crafts.

In conditions of extreme restrictions on the freedom of movement of the population within the country, the sharp isolation of the urban population from the rural population, and the virtual absence of an influx of rural population into cities, the urban population in Russia increased at an extremely slow pace (and even decreased in the 40-50s). In general, it accounted for no more than 4% of the country's population. The city, from an economic point of view, was rather weak, and its industry did not meet the needs of the developing national economy.

One of the most striking features of Russia's economic development was the emergence of industrial centers not so much in the city as in the village. Thus, from the end of the 17th to the beginning of the 18th century, dozens of commercial and industrial settlements appeared, where the population focused their attention not on agriculture, but on “crafts.” These are the Vladimir villages of Dunilovo, Kokhma, Palekh, Mstera, Kholui, the Nizhny Novgorod villages of Pavlovo, Vorsma, Bezvodnoe, Lyskovo, Bogorodets, Gorodets, Rabotki, many Yaroslavl, Kostroma, Tver, etc. villages and hamlets. By the middle of the 18th century, many of them were larger in population than other cities. In Pavlov, for example, by the middle of the century the population was over 4 thousand people. And, according to Stralenberg, “the inhabitants of this city are all swindlers or blacksmiths and are known throughout Russia.” In other words, the process of social division of labor developed in such a way that in each specific village specialization developed predominantly in one type of production. In such a village, everyone or almost everyone was either a shoemaker, or a cooper, or a weaver, etc.

It was a typical small-scale production. Sometimes small commodity producers hired an additional 1-2 workers. Over time, the practice of using hired labor expanded. Thus, in the city of Pavlovo-Vokhna in the 80s of the 18th century, hired labor was used in 141 workshops. In the process of competition, two groups inevitably emerge. One of them consists of those who are forced to live only by selling their labor; the second group is very small, but it consists of commodity producers who use hired labor. Over time, larger ones emerge from them. Thus, from the depths of small-scale commodity production, manufacturing production gradually grows, and capitalist manufactories appear. However, due to the seasonality of production and short-term hiring of workers, the consolidation process was very slow and the number of large industries remained small.

A striking example of such a process is the history of textile production in Ivanovo, Vladimir province. All residents of this village have been engaged in weaving since the end of the 17th century. The main products are canvases, and most importantly, Ivanovo linen. By the 80s of the 18th century, 37 owners of textile establishments already employed from 2 to 15 hired workers.

The first manufactories from Ivanovo appeared in the 40s of the XVIII century. Their owners were G. Butrimov and. And Grachev. The separation of large enterprises from the mass of small ones has been actively going on since about the 60s.

Of course, this development took place in an environment of serfdom. Rich capitalist peasants, who had crushed dozens of the ruined, acquired capital through trade fraud and dirty usury, in turn, remained serfs of their master, completely dependent on his tyranny.

And yet, a similar process of development of capitalism is observed in other areas. The concentration of silk weaving production and the emergence of manufactory occur in villages near Moscow. Textile manufactories appeared in the Kostroma province (for example, the Talanov enterprises in Kineshma). A large place here is occupied by the so-called dispersed manufacturing, whose workers work from their homes, in small rooms.

The consolidation of small-scale production and the growing use of hired labor in the 18th century can be observed in other industries - in metallurgy and metalworking, leatherworking, the chemical industry, etc. Capitalist-type enterprises are also found in the largest cities of Russia (Moscow, Yaroslavl, Nizhny Novgorod, Kazan etc.) A capitalist structure is gradually being formed in the country.

In trade policy, the government of Elizabeth, on the initiative of P.I. Shuvalov in December 1753 made an important decision in its consequences to abolish internal customs duties and all 17 petty fees that hampered the development of the all-Russian market. The government compensated for losses from the collection of internal duties by increasing collections from foreign trade, the turnover of which had already doubled in 1750 compared to 1725. The decree of 1753, which abolished internal customs duties, increased the fee for concluding foreign trade transactions to 13 kopecks per ruble instead of the previously charged 5 kopecks. The measures taken by the government have significantly intensified domestic trade. Shuvalov's customs reform put an end to the most important legacy of the Middle Ages - the economic fragmentation of Russia. It was a very bold, progressive step. Suffice it to remember that in France, internal customs barriers were eliminated only as a result of the revolution of 1789-1799, and in Germany - only by the middle of the 19th century.

Elizabeth's government strongly encouraged the development of foreign trade, combining this line with a policy of protectionism. During the period from 1725 to 1760, Russian exports grew from 4.2 to 10.9 million rubles, and imports from 2.1 to 8.4 million rubles. Russia's foreign trade was focused primarily on Western Europe, where its leading partner was England. Mainly raw materials went to Europe - hemp and flax, and in smaller quantities - Ural iron and linen. Mostly luxury goods, silk fabrics and fine cloth, jewelry, tea, coffee, wine, and spices were purchased there. The share of Eastern countries in Russia's foreign trade turnover did not exceed 17%. Metal products, canvas, dishes, and partly oil were sold to the East, and from there they brought silk, cotton, wool, and import here prevailed over export. A significant share of foreign trade transactions was carried out at the Makaryevskaya Fair (on the Volga, south of Nizhny Novgorod), where merchants from Kazakhstan, Khiva, Bukhara and Samarkand, from Persia, Poland, the Caucasus and other places came every summer.

Topic 9. CUSTOMS AFFAIRS
AND CUSTOMS POLICY OF RUSSIA
in the second half of the 18th century.

At the beginning of the 18th century, Peter I a new customs system was created, based on the policy of protectionism of the domestic market. It protected the interests of domestic producers and contributed to the development of the Russian economy.

However, to replace the great emperor, the era of “palace coups” “brought” people who looked at the tasks of Russian economic policy in a completely different way. Peter's successors preferred to patronize not their own people, but foreign powers - the homelands of the imperial favorites. So, in 1731 Empress Anna Ioannovna claims new customs tariff, canceling the protectionist policies of Peter I.

However, with the coming to power of Elizaveta Petrovna, the economic course changes, and the government finally begins to deal with the most important state problems. It becomes clear that the current customs system slows down the economic development of Russia. Customs duties within the country placed a particularly heavy burden on domestic producers (by the middle of the 18th century there were approximately 17 of them).

So, traveling a distance of approximately 60 kilometers, the merchant crossed about 3-4 domestic customs, on each of which he was obliged to pay a fee. Combined with the money spent on keeping the horse on the road, the fees took away almost half of the amount received for the sale of goods. In addition, the abuse of their powers by customs officers was quite common.

Pyotr Ivanovich Shuvalov himself, who prepared the project to eliminate customs duties within the country, said that one of the main reasons for carrying out customs reform was the need to replenish the state treasury. According to the count, it is necessary to collect taxes from those who can sometimes pay more than their salary.

There were also other prerequisites pointing to the weakening of the customs system and its inconsistency with the economic interests of the country.

So, main reasons for liquidation internal customs duties were:

combating corruption and other abuses by the customs service;
dissatisfaction of the population (especially peasants) caused by the huge size of the collection;
creating an effective source of replenishment of the treasury.

Carrying out reform

Projects for improving the customs system began to appear back in the 20s of the 18th century, but all of them were not considered as part of a solution to a general issue, and therefore were not actually implemented.

The first large project to eliminate customs duties within the country was proposed to the Senate in September 1752 Count P.I. Shuvalov, an influential statesman and favorite of Elizabeth Petrovna. Initially, the project program envisaged the abolition of customs taxes only for persons belonging to the peasant class.

That's why March 16, 1753 Pyotr Ivanovich introduced a new project to the Senate, proposing to eliminate absolutely all internal customs duties: “all customs houses existing within the state (except for port and border ones) should be destroyed, and if they don’t exist, the fees described above should not be collected.”

In the final version, the draft abolished not only customs and customs duties within the country, but also 16 other duties and proposed, in contrast to the original version, that revenues received by the treasury from internal customs taxes should be “collected at port and border customs offices.”

Already in August 1753 The Senate approved the count's bill, and a few months later, having approved the Senate report, Empress Elizabeth Petrovna issued a manifesto “On the abolition of customs and petty fees.”

It said that “countless torture, death of people and destruction of houses”, “robbery and theft” that occurred from the collection of customs taxes and abuses in their collection would stop. The manifesto also indicated that customs duties prevented the creation of a single all-Russian market, but now, since “our subjects Russian merchants within our state will sell and buy all kinds of goods duty free,” the forces of the state and its people will increase.

Liquidation results

According to the empress's manifesto, they were liquidated 17 types of customs duties. The main duty was “on food supplies and bread.” Carriage taxes and other fees within the state were also abolished.

Instead they increased up to 13 kopecks per ruble duty on imported and exported goods at port and border customs. In addition, the manifesto proposed replacing the outdated tariff 1731.

Already by 1754, internal customs ceased to operate in most of our country. In the same year, internal customs and trade office fees in Siberia were abolished, and the imposition of duties on goods transported to the territory of Siberia was completely eliminated. However, goods exported from this area were still subject to taxation. 10% rate.

In some Russian cities, border customs offices were moved to the state border.

The changes also affected the internal structure of customs. IN May 1754 Empress Elizaveta Petrovna approved the Senate report, which proposed reform of the customs system on the southwestern and southern borders.

TO December 1755 27 customs houses were created with a new system of outposts and form posts on all land borders of the state. In addition, there were about 15 customs offices in the ports.

Thus, the main burden of paying customs duties fell on foreign traders. It is also worth mentioning that the abolition of internal customs duties in our country was the first in the world. Thus, in Germany, internal customs were destroyed only in the middle of the 19th century, and in France - as a result of the Great French Revolution 1789-1799.

Customs legislation

Carrying out customs reform required a subsequent restructuring of the country's legal customs system. Therefore, in December 1755 Empress Elizaveta Petrovna approved a decree on the creation of the “Customs Charter”, a new document regulating customs relations taking into account the recent destruction of internal customs barriers in the empire.

The introductory part of the charter again spelled out the reasons for the elimination of internal customs duties. Overall, this document represented an attempt by the government to fully define the legal relations between the various classes in the commercial sphere of society. Moreover, the attempt was quite successful, since in practice the “Customs Charter” coped well with the task assigned to it and marked a transition to a civilized way of solving customs problems and issues.

This document canceled absolutely all previously adopted charters and took into account the transition to flat 13% tax for foreign goods. The “Charter” regulated the rules of foreign and domestic trade, and also determined customs duties. Thus, foreigners who were not registered as Russian merchants were prohibited from trading on the territory of the Russian Empire. In addition, people of “other classes” were not allowed to trade, that is, lackeys, teachers and others.

A number of other provisions included in the “Charter” determined the territory and goods that were allowed to be traded for each class separately. Thus, this document introduced a ban on peasants trading outside the empire, as well as in villages located too far from the city; owners of manufactories (manufacturers) were completely prohibited from both wholesale and retail trade, etc.

Thus, the elimination of customs duties within the state and the subsequent creation of a new customs office marked the exit of the Russian economy to a new, organized and systematized level, and also provided the opportunity for economic activity without burdensome fees to all classes of the empire.

The transmission regarding the cancellation of the increase in duties on cars is presented below.

Elimination of internal customs duties and borders

What kind of relief from this all-merciful establishment of ours will come to our loyal people, who follow the payment of the above-mentioned fees, from various cases that occur, and besides, how great is the amount of money collected from them so far, which consisted not of one, but more than millions, as prescribed the capitation salary will remain; How many denunciations were and are there in the state based on these collections of denunciations, according to which countless tortures, deaths of people and destruction of houses occurred, both from true and false denunciations, that this will meet its end in the suppression of customs, for he the occasion by which it occurred is eradicated. For this reason, we most mercifully command: all customs houses within the state (except for port and border ones); destroy, and if they don’t exist, don’t collect the above-mentioned fee, but collect that amount at port and border customs from imported and exported goods, internal duties of only 13 kopecks from each ruble, more than this from the goods from which the above is charged , the internal one cannot be taken anywhere, which both foreign and Russian merchants in imported goods, and our subjects have to pay on exported goods, for our Russian subjects, Russian merchants within our state, will sell and buy all kinds of goods duty-free, which is the duty on one product for sale and purchase in one row there is a payment of one hryvnia per ruble, and from resale one to another, in addition, they paid a duty, and so on one product there is a triple duty or more in payment; and now those merchants of ours will be free from all this, but only that internal duty, as is clear above, they will pay only at port and border customs, as against the previous internal payment at the ports, 5 kopecks, with an increase of only 8 kopecks per ruble ; Likewise, foreign merchants cannot suffer unnecessary losses from paying that internal duty, because they will sell their goods to Russian merchants in no other way than with an increase in that duty.

Which of our Russian citizens, merchants, signed contracts with foreign merchants for the supply of goods to the ports before this year of the new establishment, then be in their power.

Complete collection of laws of the Russian Empire. T. XIII. No. 10164.

Reader on the history of Russia from ancient times to the present day / Orlov A.S., Georgiev V.A., Georgieva N.G., Sivokhina T.A. - M, 1999, p. 187-188

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The main indirect tax was road duty, which was a type of internal customs duty levied in the form of fees for travel, transportation of goods, and driving livestock along

Internal customs duties were in the nature of remuneration for the use of bridges, crossings, shopping areas and

With the streamlining of the tax system, these duties were gradually abolished and replaced by trade fees, and sometimes compensated by an increase in external customs duties. In Russia, an attempt to abolish internal duties, caused by the energetic demand of the trading class, was made under Alexei Mikhailovich. The final abolition of internal customs duties was carried out only in 1753 (the income received from them was divided into released and imported goods).

On the border between the Grand Duchy of Finland and the Empire, internal customs duties existed constantly. All Russian goods brought to Finland, with the exception of those that were subject to excise duty there (wine, tobacco, sugar), were passed through without taxation. Of the Finnish products, only cheeses and the simplest products of handicrafts or handicraft industry, made from Finnish raw materials, were allowed into the empire duty-free (in certain cases with certificates of origin). Goods made from foreign raw materials or using foreign machinery or fuel, which were passed into Finland with a lower duty than was used in the empire, were subject to a special equalizing duty when imported into the empire, established in such an amount that the conditions for the production of this product in the empire and in Finland were balanced. In addition, there was an internal customs line on the borders of the Irkutsk region (along the shores of Lake Baikal); foreign goods transported to the west of the customs line were subject to payment of duty.

Internal customs duties - 61, 161-163

ROAD DUTIES - a type of internal customs duties - payment for travel, transportation of goods, driving livestock along roads, waterways, bridges and crossings. It was most widespread in the Middle Ages in Western Europe and was initially spent on the repair and construction of roads, bridges and crossings. The size of the carriage was established depending on the severity of the load, the type of crew, the number and type of draft animals and the cattle being driven. With the strengthening of central state power, the title turned into royal regalia, losing its intended purpose. Its collection impeded the development of trade and caused protests from broad sections of the population in the 19th century. in the West In Europe it was cancelled.

Road duty is a type of internal customs duties - payment for travel, transportation of goods, movement of livestock along roads, waterways, places and crossings. It was most widespread in the Middle Ages.

BENELUX is a customs union of Belgium, the Netherlands, and Luxembourg. Formed in 1958 with the aim of abolishing internal customs duties, adopting a common external tariff, coordinating policies in the field of indirect taxation and domestic financial policy. He was the prototype and inspiration for the creation of the Society

ROAD DUTIES - a type of internal customs duties levied in the form of payment for travel, transportation of goods, driving livestock along roads, waterways, bridges, crossings.

BENELUX - customs union of Belgium, the Netherlands, Luxembourg. Formed in 1958 F. with the aim of abolishing internal customs duties, adopting a single external tariff, coordinating policies in the field of indirect taxation and internal financial policy. He was the inspirer of the creation of the Common Market, which he then entered as its integral part. The name is formed from the first letters of the names of the countries of the union.

ROAD DUTIES - a type of internal customs duty, levied in the form of payment for travel, transportation of goods, driving livestock on roads, waterways, bridges and crossings in the Middle Ages in Western Europe and Ancient Rus'.

Soch. Internal customs duties in Russia, Kaz., 1850 On the concept of trade tax and its historical development in Russia, Kaz., 1856.

EUROPEAN COMMON MARKET (ECM) - an agreement concluded in 1957 between France, Italy, West Germany, Belgium, the Netherlands and Luxembourg (originally known as the Internal Market Six countries) to introduce common internal customs duties and eliminate customs borders between these countries. Denmark, Ireland and the UK joined the European Economic Community (EEC) in 1973.

An additional obstacle to the development of domestic trade was the numerous conventional borders within the state that had survived from the Tatar yoke, the crossing of which was accompanied by the payment of duties for the goods transported. Only in 1727 and 1754. In two steps, the medieval internal “turning taxes” and internal customs duties were finally abolished.

State policy of protecting the domestic market from foreign competition. Includes the introduction of high rates of customs tariffs (customs duties) on goods imported from abroad, as well as such non-tariff restrictions (non-tariff barriers), such as quantitative (provisioning, voluntary export restrictions, licensing) and currency restrictions on the import of goods, a complicated customs procedure (customs cleaning), high requirements for compliance of imported goods with national technical and sanitary standards, internal fees and taxes on imported goods, strict anti-dumping duties, etc.

By changing the size of tax rates, the state influences the ratio of savings and consumption funds (creating, for example, additional incentives for investment activity, maneuvering the level of indirect taxes) promotes the development of competition in the domestic market (in particular, by reducing or eliminating customs duties) influences the price level (through rates of indirect taxes, customs duties, rates of other types of taxes).

Russia's membership in the WTO poses problems for the government, searching for sources of replenishing budget revenues in connection with the reduction of customs duties and tariffs and coordinating Russia's obligations to some CIS countries with which customs unions or other trade agreements have already been concluded. By becoming a member of the WTO, Russia will consolidate the legal foundations of an open economy within the framework of the world economy. By accepting the rules of the WTO game, Russia must arrange matters within the country so that domestic companies receive support from the state, can become stronger and withstand international competition. The effect of opening the economy can only be expected if the internal social climate becomes an ally of this process and if all market entities get a chance to prove themselves in real market conditions, and not in hothouse conditions.

An instrument of trade policy and state regulation of the domestic goods market in its relationship with the world market is the customs tariff. This is a set of customs duty rates applied to goods transported across the customs border of the Russian Federation and systematized in accordance with the commodity nomenclature of foreign economic activity. The product nomenclature is determined by the Government of the Russian Federation on the basis of goods classification systems accepted in international practice. The customs tariff applies to the import of goods into the customs territory of the Russian Federation and the export of goods from this territory.

By levying customs duties on imports, which is a type of taxation, the importing state creates the preconditions for rising prices for foreign goods, thereby reducing their competitiveness in the domestic market. By levying customs duties on the export of goods, the state restrains the export of goods for which the demand within the exporting country is not satisfied or their export is undesirable.

The impact of customs duties on the economy is ambiguous. In the short term, curbing imports helps develop or maintain national production. At the same time, weakening competition deprives production of long-term incentives for improvement and technical modernization. The industry, which tariff protection guarantees sales on the domestic market at prices acceptable to it, falls into technical stagnation, gradually losing the ability to compete in foreign markets. As a result, the increase in the overall technical level of the national economy also slows down, as consumers purchase products that are outdated in terms of international quality standards. In addition, by overpaying for products in this industry, they include these costs in production costs, which leads to an increase in the general price level.

Customs duties perform three main functions (a) fiscal, i.e., the function of replenishing the revenue side of the state budget (applies to both import and export duties) (b) protectionist (protective), designed to protect local producers from unwanted foreign competition ( characteristic of import duties) (c) balancing, introduced to prevent unwanted exports of goods, the domestic prices of which, for one reason or another, are lower than world ones (inherent in export duties).

However, customs duty is a special tax. It depends on the objectively justified level of domestic, import and export prices and serves as a tool for withdrawing the difference between these prices into state income.

Customs duties, like any internal taxes, have certain benefits. They are not individual in nature and are determined by law. Completely exempt from duty

Customs duty is a tool for regulating foreign economic activity. Together with the domestic tax system, import and export tariffs regulate such indicators as prices, profits and profitability of enterprises. Customs duty is paid by enterprises when moving any goods across the customs border of the Russian Federation; it is collected by customs authorities before or at the time of acceptance of the customs declaration.

Funds from the collection of customs duties go to the federal budget and, like all other taxes, perform a fiscal function. In addition, customs duties are a tool for tax regulation of foreign trade activities. Their use is intended to help protect the interests of national producers in the domestic market and regulate the structure of exports and imports.

In the Russian Empire, excise tax meant an indirect tax only on domestically produced goods manufactured and sold by private individuals, levied on consumption itself. The excise system was closely connected with the systems of state monopolies and customs taxation. Unlike modern excise taxation systems, until 1917 in Russia imported goods were not subject to excise taxes - they were subject to customs duties. Excise tax was imposed only on items manufactured and sold by private individuals.

Customs control in the Russian Empire was carried out by three departments. The Border Guard Corps ensured that on all sections of the border, except for those permitted, the movement of any objects to one side or another was carried out. The Department of Customs Duties of the Ministry of Finance carried out customs clearance and collection of customs duties and fees. The Ministry of Internal Affairs. Affairs (general police) established special surveillance of domestic trade in order to identify violations of customs legislation.

Secondary information about the state of the market includes data external and internal to the company that has undergone preliminary analytical processing, the goals of which may not coincide with the goals of the analysis being carried out. In this regard, additional procedures for selecting, ranking and compiling secondary information are carried out to bring it to the required form. Among the main sources of external secondary information are reference publications on market conditions, trends and problems of its development, government regulations (documents) that directly or indirectly affect the state of the market (standards for products, technology, environmental protection, special regulations on quotas, licensing, customs duties, etc.) reports on the production and economic activities of competing companies (for open joint-stock companies), advertising of competitors, etc. External secondary information also includes information from the virtual environment. The volume of telecommunications services in this area is growing every year. Sources of secondary marketing information, most often used in Russian marketing research practice, are shown in Fig. 13.3.

When determining this policy and its specification in relation to the given goals, a combination of various factors is taken into account, in particular such as the provisions of the legislation of the host countries regarding the capital structure of subsidiaries and the mandatory share of local capital in them, the procedure for the transfer of profits and the payment of dividends, the provisions of tax legislation in their country and in the host countries, which determines the level and procedure for paying income taxes on profits; the trade and political regime (level of customs duties, import quotas) in the host countries and the requirements of anti-dumping legislation; restrictions on foreign licensing in these countries; degree of inflation in the market of the host country and the possibility of devaluation of its currency, the price level in the domestic market of the host country, the degree of market monopolization, the level of competition and its forms, etc.

FOREIGN TRADE DEFICIT - the excess of the passive part of the country's foreign trade balance, including the import of goods of foreign origin for domestic consumption and processing for the purpose of their subsequent export, over the active part, consisting of exports of goods produced, grown or mined in the country, as well as goods previously imported from -abroad and processed. V.d. negatively affects the economic situation of the country. To smooth out the V.D. Customs duties, quantitative restrictions on imports, budgetary financing of exports, etc. are used.

Specific types of internal customs duties continued to be levied at the borders of individual parts of the Russian Empire, the Livonian province (province), the Kingdom of Poland, and the Grand Duchy of Finland. The collection of internal customs duties was due to differences in the conditions of external customs and excise taxation in these territories compared to the main provinces of the Russian Empire. Internal customs duties on the borders of the Livonia province were abolished in the 80s. XVIII century, on the border of the Kingdom of Poland - in the early 50s. XIX century, along the Orenburg line - in 1858

Historically, indirect taxes originated in slave states. Their development is due to the expansion of state activities and commodity-money relations. First, gate duties appear, paid by the owner of the goods upon entering the city where the transactions were made. During the period of feudal fragmentation of states, internal customs duties, levied by the feudal lord on goods that were imported, exported or transported through his territory, spread. With the formation of a centralized state and a national market, they were replaced by external customs duties, excise taxes, and a state fiscal monopoly.

In addition to the universal tax - yasak - the Tatars established various other fees and duties. Horde burdens and duties included, for example, tamga - internal customs duties (myt), yam - the obligation to provide carts to Tatar officials, the maintenance of the Tatar ambassador and his numerous retinue, and finally, the trips of the prince

Customs policy is a symbiosis of tax and pricing policies, limiting or expanding access to the domestic market for goods and services and encouraging or restraining the export and import of goods and services from the country. Thus, customs policy largely predetermines distribution processes not only between business entities and the state, but also between business entities, as well as industries and regions. Russia's customs policy currently largely depends on budget policy aimed at increasing the collection of customs duties and payments.

The internal aspects of the severity of taxation were practically not developed. P.V. Mikeladze wrote that in Western financial literature there are almost no works devoted to elucidating the distribution of the tax burden among social groups. Calculations of the severity of taxation were impossible for two main reasons: firstly, due to the unsatisfactory statistical material and, secondly, due to the lack of clarity of the process and the degree of shifting of individual taxes (which we wrote about above). Therefore, to calculate the severity of taxation for individual groups of the population, financial science in most cases was limited to studying the distribution of indirect taxes, the severity of which was determined based on data from consumer budgets on the size of consumption of goods subject to excise taxes and customs duties.

Tax policy in Russia in the last years of Emperor Alexander III is largely associated with the name of I.A. Vyshnegradsky1. During this period, which coincided with increased economic growth in the country, the focus was on domestic indirect taxes (excise taxes) and import customs duties. The system of direct taxes during this period remained virtually unchanged. The increase in direct tax revenues was solely due to economic growth.

Customs (in the old days - customs, from the Tatar word tamga - seal) duties refer to indirect taxes and represent a collection on goods, the collection of which is associated with the movement of goods through any line - across the state border, across the border of the region, across city limits and etc. Depending on whether this fee is collected when transporting goods across the external border or when moving them within the state, customs duties are divided into external and internal.

CUSTOMS DUTY - government fees (taxes) levied through customs authorities on goods, valuables and property transported across the country's border. The same applies to goods imported, exported and in transit. Its size is determined by customs tariffs, which contain lists of goods subject to customs duties. In the customs tariff, goods are grouped depending on the degree of processing (finished products, semi-finished products, raw materials) and by origin (industrial, agricultural, mineral resources, etc. ). According to the methods of collection, tariffs are distinguished as ad valorem (a percentage of the price of a product) or in the form of fixed rates for a specified unit of product (pieces, weight, volume, length, etc.). This makes the price of imported goods more expensive, which allows the state to protect the domestic market and regulate the volume of imports and its structure. CUSTOMS FEES are additional fees levied on top of customs duties. To T. s. include a stamp fee charged when accepting various declarations and issuing receipts by customs, a fee for the safety and warehousing of goods a fee for the right to remove goods from a customs warehouse a fee for sealing, as well as for stamping postal parcels sanitary fees for sanitary control license fees charged when

In the foreign market, transnational companies face specific problems of product prices with sliding, transfer, dumping prices and the shadow market. In Italy, a handbag from Gui can cost 120, and in the USA - 240. Why? Because transport costs, customs duties, markups from importers, wholesalers and retailers are added to the actual manufacturer price. Depending on the amount of added value and changes in exchange rates in the foreign market, the product must be sold at a price 2-5 times higher than the manufacturer's price so that the latter can make the same profit as in the domestic market. At the same time, the company has to develop a special pricing policy for each country.

PROHIBITIVE TARIFFS - high rates of import customs duties established in order to protect the domestic market from the import of certain foreign goods.