Izvestiya of Saratov University.
ISSN 1819-4907 (Print)
ISSN 2542-1913 (Online)

tax system

Fiscal Policy of the Saratov Zemstvo (1864–1914)

The article presents a characteristic of the most important sphere in financial activity of the Saratov Zemstvo – fiscal policy. In particular, it analyses the tax system of zemstvo self-government bodies in the Saratov province, the forms of zemstvo dues, and objects of taxation. Special emphasis is laid on a study of growth trends in the budget revenue, and a simultaneous increase in tax arrears, which significantly reduced the efficiency of the zemstvo work.