Військовий податок в Наддніпрянській Україні в роки Першої світової війни
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Date
2016
Authors
Орлик, С. В.
Orlyk, S.
Journal Title
Journal ISSN
Volume Title
Publisher
КНУ ім. Т. Шевченка
Abstract
У статті розглянуто проблеми впровадження військового податку в Україні в період Першої світової війни. Визначено причини та наслідки впровадження військового податку з фізичних осіб. Досліджено податковий механізм справляння військового податку з фізичних осіб в історичній ретроспективі. Розглянуто повноваження та функції органів, на які покладалося адміністрування військового податку. Проведено історичні аналогії з нині діючим механізмом стягнення військового збору в Україні. In the early twentieth century Ukrainian lands were part of the two conflicting empires - the Russian and the Austro-Hungarian. Because of the ever-increasing costs for military needs of the Russian Empire after its entry into World War I, the government faced acute problem of insufficiency of financial resources and searching for new financial reserves. One of the traditional sources of "patching" the budget
deficit was always gaining taxes by increasing rates of certain taxes, duties and other tax payments, the abolition of tax benefits, expansion of taxpayers and objects of taxation or the introduction of new military taxes. The Russian Empire entered World War I with the old tax system that was not transferred into a profitable mode, although it contained some elements of property taxation. So, in September-October, 1914 the government of the Russian Empire offered a package of legislative acts in the field of taxation that would mobilize significant financial resources. But owing to the disordered state of the economy and mass mobilization of the working age population the above measures have not given the expected results. Inflow of taxes in the budget had a downward tendency. Further tax increase was not possible because the tax burden on the population reached its peak. One of the available ways to mobilize revenue in the budget was the introduction of a new individual military tax which had to be paid by military men who for various reasons were exempted from military service. Military tax was introduced by the
Regulation "On the establishment of the military tax" of April 19, 1915, which commenced on January 1, 1916 and was supposed to continue for a period of 18 years. The military taxation rate was established in a lump sum per year depending on the amount of annual income and had the sign of a progressive taxation. To ensure the military tax collection in every county and city, there were organized special county and city offices, the so-called prysutstviya on the military tax, and in each province - provincial military tax prysutstviya. Total military tax payable was determined in the accountant letters in accordance with the size of annual income that the taxpayer had to show in a statement (declaration) in the prescribed form and submit it to the appropriate county or city military tax prysutstviya by April 1. Military tax was submitted to the Treasury by October 15 of each year. The government didn’t plan to get significant revenues to the budget from this tax – only 10 mln. rubles revenue was expected in 1915, the bigger part of it was uncollected tax; in 1916 it was planned even smaller amount - 7.8 mln. rubles. The proportion of military tax in the total amount of direct taxes in 1916 was only 0.5%. The main reason for introducing the special temporary military taxes including the
ones during World War I was a need for financial resources for the purposes of the military mission under the conditions of the budget deficit and imperfect taxing system. Expenses for the military administration of taxes should be economically justified, although it did not give significant revenue for the state budget. It is historically proved that the military tax was a form of direct taxation, as it was based on the profitable basis in determining the object and taxing base. During World War I, when profitable taxation was not developed - only military men, who for various reasons were exempted from the military service, were determined to be payers. Historical experience confirms the efficacy of using the progressive scale of taxing with the military tax depending on the size of the income that is relevant for contemporary approaches of individual income taxing. After all, the principle of fairness in taxation is that with the increase of incomes, the tax rate of taxation increases too.
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Keywords
Перша світова війна, військовий податок, податний інспектор, державний бюджет, military tax, World War I, Ukraine, Russian Empire, taxation, tax policy, tax-paying inspector, state (national) budget
Citation
Орлик, С. В. Військовий податок в Наддніпрянській Україні в роки Першої світової війни / С. В. Орлик // Часопис української історії : зб. наук. пр. – К., 2016. – Вип. 33. – С. 27-33.