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Article

L’introduction de l’impôt sur le revenu en Russie impériale : la genèse et l’élaboration d’une réforme inachevée

The Tsar Alexander II undertook to dismantle the archaic poll tax and thus, he opened the way for the modernization of the Russian tax system. Between the second half of the nineteenth century and the beginning of the twentieth century, a number of new taxes on the property was created. However, several projects aimed at establishing an income tax in Russia generated a lot of debates in the governmental circles, but they were dismissed for different reasons, which we will discuss hereafter. Therefore, the Revolution of 1905 and the First World War would be needed for the realization of this reform, which was promulgated on 6 April 1916. While the government was preparing to implement an innovative tax, which was based on the principles and procedures that break with the practices of the old regime, the Russian state and society were upset by the events of 1917.