Economic reforms of Peter the Great

The sage avoids all extremes.
Lao Tzu

The Russian economy in the 17th century lagged significantly behind European countries. Therefore, the economic policy of Peter 1 was aimed at creating conditions for the economic development of the country in the present and future. Separately, it should be noted that the main direction of economic development of that era was the development, first of all, of the military industry. This is important to understand, since the entire reign of Peter 1 took place during a period of wars, the main one of which was the Northern War.

The economy of the era of Peter should be considered from the point of view of the following components:

State of the economy at the beginning of the era

The Russian economy before Peter 1 came to power had a huge number of problems. Suffice it to say that in a country with a huge number natural resources, did not have required material for their own provision even for the needs of the army. For example, metal for cannons and artillery was purchased in Sweden. The industry was in a declining state. There were only 25 manufactories throughout Russia. For comparison, more than 100 manufactories operated in England during the same period. Concerning Agriculture and trade, then the old rules were in effect here and these industries practically did not develop.

Features of economic development

Peter's great embassy to Europe revealed to the tsar the problems that existed in the Russian economy. These problems worsened with the outbreak of the Northern War, when Sweden stopped supplying iron (metal). As a result, Peter I was forced to melt church bells into cannons, for which the church almost called him the Antichrist.

The economic development of Russia during the reign of Peter 1 was aimed primarily at the development of the army and navy. It was around these two components that the development of industry and other objects took place. It is important to note that since 1715, individual entrepreneurship began to be encouraged in Russia. Moreover, some of the manufactories and factories were transferred into private hands.

The basic principles of the economic policy of Peter 1 developed in two directions:

Protectionism. This is support for domestic producers and encouragement for the export of goods abroad.
Mercantilism. The predominance of export of goods over import. In economic terms, exports prevail over imports. This is done to concentrate funds within the country.

Industrial development

By the beginning of the reign of Peter I, there were only 25 manufactories in Russia. This is extremely small. The country could not provide itself with even the most necessary things. That is why the beginning of the Northern War was so sad for Russia, since the lack of supplies of the same iron from Sweden made it impossible to wage war.

The main directions of the economic policy of Peter 1 were distributed in 3 main areas: the metallurgical industry, the mining industry, and shipbuilding. In total, by the end of Peter’s reign, there were already 200 manufactories operating in Russia. The best indicator that the economic management system worked is the fact that before Peter came to power, Russia was one of the largest importers of iron, and after Peter 1, Russia took 3rd place in the world in iron production and became an exporting country.

Under Peter the Great, the first industrial centers in the country began to form. Or rather, there were such industrial centers, but their significance was insignificant. It was under Peter that the formation and rise of industry took place in the Urals and Donbass. The downside of industrial growth is the attraction of private capital and difficult conditions for workers. During this period, assigned and possessional peasants appeared.

Possession peasants appeared by decree of Peter 1 in 1721. They became the property of the manufactory and were obliged to work there all their lives. Possession peasants replaced the assigned peasants, who were recruited from among urban peasants and assigned to a specific factory.
Historical reference

The problem of the peasants, expressed in the creation of the possession peasantry, was associated with the lack of qualified labor in Russia.

The development of industry in the Peter the Great era was distinguished by the following features:

Rapid development of the metallurgical industry.
Active participation of the state in economic life. The state acted as the customer for all industrial facilities.
Involvement of forced labor. Since 1721, factories have been allowed to buy peasants.
Lack of competition. As a result, large entrepreneurs had no desire to develop their industry, which is why there was a long stagnation in Russia.

In the development of industry, Peter had 2 problems: the weak efficiency of public administration, as well as the lack of interests of large entrepreneurs for development. It was all decided simply - the tsar began to transfer, including large enterprises, to private owners for management. Suffice it to say that by the end of the 17th century the famous Demidov family controlled 1/3 of all Russian iron.

The figure shows a map of the economic development of Russia under Peter I, as well as the development of industry in the European part of the country.

Agriculture

Let's consider what changes occurred in Russian agriculture during the reign of Peter. The Russian economy under Peter I in the field of agriculture developed along an extensive path. The extensive path, in contrast to the intensive one, did not imply an improvement in working conditions, but an expansion of opportunities. Therefore, under Peter, active development of new arable lands began. Lands were developed most quickly in the Volga region, the Urals, and Siberia. At the same time, Russia continued to remain an agricultural country. Approximately 90% of the population lived in villages and was engaged in agriculture.

The orientation of the country's economy towards the army and navy was also reflected in the agriculture of Russia in the 17th century. In particular, it was precisely because of this direction of the country’s development that sheep and horse breeding began to develop. Sheep were needed to supply the fleet, and horses to form cavalry.

It was during the Peter the Great era that new tools began to be used in agriculture: a scythe and a rake. These tools were purchased from abroad and imposed on the local economy. Since 1715, which year Peter I issued a Decree to expand the sowing of tobacco and hemp.

As a result, an agricultural system was created in which Russia could feed itself, and for the first time in history it began to sell grain abroad.

Trade

The economic policy of Peter 1 in the field of trade generally corresponds general development countries. Trade also developed along a protectionist path of development.

Before the era of Peter the Great, all major trade was carried out through the port in Astrakhan. But Peter the Great, who loved St. Petersburg terribly, by his own decree forbade trade through Astrakhan (the Decree was signed in 1713), and demanded a complete transfer of trade to St. Petersburg. Special effect This did not work for Russia, but it was an important factor in strengthening the position of St. Petersburg as a city and the capital of the Empire. Suffice it to say that Astrakhan, as a result of these changes, reduced its trade turnover by about 15 times, and the city gradually began to lose its rich status. Simultaneously with the development of the port in St. Petersburg, ports in Riga, Vyborg, Narva and Revel were actively developing. At the same time, St. Petersburg accounted for approximately 2/3 of foreign trade turnover.

Support for domestic production was achieved through the introduction of high customs duties. So, if a product was produced in Russia, then its customs duty was 75%. If the imported goods were not produced in Russia, then their duty varied from 20% to 30%. At the same time, payment of the duty was made exclusively in foreign currency at a rate favorable to Russia. This was necessary to obtain foreign capital and obtain the opportunity to purchase necessary equipment. Already in 1726, the volume of exports from Russia was 2 times higher than the volume of imports.

The main countries with which Russia traded in those days were England and Holland.

In many ways, the development of trade was facilitated by the development of transport. In particular, 2 large canals were built:

Vyshnevolotsky Canal (1709). This canal connected the Tvertsa River (a tributary of the Volga) with the Msta River. From there, through Lake Ilmen, a path opened to the Baltic Sea.
Ladoga Obvodny Canal (1718). I was going around Lake Ladoga. This detour was necessary because the lake was turbulent and ships could not move across it.

Finance development

Peter 1 had one strange thing - he loved taxes very much and in every possible way encouraged people who came up with new taxes. It was during this era that taxes were introduced on almost everything: on stoves, on salt, on government forms and even on beards. In those days they even joked that there were no taxes only on air, but such taxes would soon appear. Increasing taxes and their expansion led to popular unrest. For example, the Astrakhan uprising and the uprising of Kondraty Bulavin are the main major discontents of the popular masses of that era, but there were also dozens of small uprisings.

In 1718, the tsar carried out his famous reform, introducing a poll tax in the country. If earlier taxes were paid from the yard, now from every male soul.

Also, one of the main initiatives was the implementation of financial reform of 1700-1704. The main attention in this reform was paid to the minting of new coins, equating the amount of silver in the ruble with silver. The very weight of the Russian ruble was equal to the Dutch guilder.

As a result of financial changes, the growth of revenues to the treasury increased by approximately 3 times. This was a great help for the development of the state, but made it almost impossible to live in the country. Suffice it to say that during the Peter the Great era the population of Russia decreased by 25%, taking into account all the new territories that this tsar conquered.

Consequences of economic development

The main results of the economic development of Russia in the first quarter of the 18th century, during the reign of Peter 1, which can be considered the main ones:

Increase in the number of manufactories by 7 times.
Expansion of production volume within the country.
Russia has taken 3rd place in the world in metal smelting.
New tools began to be used in agriculture, which later proved their effectiveness.
The founding of St. Petersburg and the conquest of the Baltic states expanded trade and economic ties with European countries.
St. Petersburg became the main trade and financial center of Russia.
Due to the government paying attention to trade, the importance of the merchants increased. It was during this period that they established themselves as a strong and influential class.

If we consider these points, it naturally arises positive reaction on the economic reforms of Peter 1, but here it is important to understand at what cost all this was achieved. The tax burden on the population increased greatly, which automatically caused the impoverishment of most peasant farms. In addition, the need to develop the economy at a rapid pace actually contributed to the strengthening of serfdom.

New and old in Peter's economy

Let's consider a table that presents the main aspects of the economic development of Russia during the reign of Peter 1, indicating which aspects existed before Peter and which appeared under him.

Table: features of the socio-economic life of Russia: what appeared and what was preserved under Peter 1.

Factor	Appeared or persisted
Agriculture as the basis of the country's economy	Preserved
Specialization of economic regions	Appeared. Before Peter there was little specialization.
Active industrial development of the Urals	Appeared
Development of local land tenure	Preserved
The formation of a single all-Russian market	Appeared
Manufacture	Remained, but expanded significantly
Protectionist policy	Appeared
Registration of peasants to factories	Appeared
Excess of goods exports over imports	Appeared
Canal construction	Appeared
Growth in the number of entrepreneurs	Appeared

Regarding the growth in the number of entrepreneurs, it should be noted that Peter 1 actively contributed to this. In particular, he allowed any person, regardless of his origin, to conduct research into the location of minerals and establish his own factories at the location.

INTRODUCTION TO THE ABSTRACT

During the reign of Peter the Great, reforms were carried out in all areas of the country's public life. Many of these transformations go back to the 17th century - the socio-economic transformations of that time served as prerequisites for Peter's reforms, the task and content of which was the formation of the noble-bureaucratic apparatus.

Increasing class contradictions led to the need to strengthen and strengthen the autocratic apparatus in the center and locally, centralize management, and build a coherent and flexible system of administrative apparatus, strictly controlled by the highest authorities. It was also necessary to create a combat-ready regular military force to carry out a more aggressive foreign policy and suppression of increasingly frequent popular movements. It was necessary to consolidate the dominant position of the nobility by legal acts and provide it with a central, leading place in state life. All this together led to the implementation of reforms in various spheres of state activity. For two and a half centuries, historians, philosophers and writers have been arguing about the significance of Petrine reforms, but regardless of the point of view of one researcher or another, everyone agrees on one thing - it was one of the most important stages in the history of Russia, thanks to which it can be divided into pre-Petrine and post-Petrine eras . In Russian history it is difficult to find a figure equal to Peter in terms of the scale of his interests and the ability to see the main thing in the problem being solved. The specific historical assessment of reforms depends on what is considered useful for Russia, what is harmful, what is the main thing, and what is secondary.

The famous historian Sergei Mikhailovich Solovyov, who probably most deeply studied the personality and actions of Peter the Great, wrote: “The difference in views... stemmed from the enormity of the deed accomplished by Peter, the duration of the influence of this deed; The more significant a phenomenon is, the more contradictory views and opinions it gives rise to, and the longer they talk about it, the longer they feel its influence.”

As already mentioned, the prerequisites for Peter’s reforms were the transformations of the late 17th century. In the second half of this century, the system of public administration changes, becoming more centralized. Attempts were also made to more clearly delimit the functions and spheres of activity of various orders, and the beginnings of a regular army appeared - regiments of a foreign system. Changes took place in culture: theater appeared, the first higher educational institution.

But despite the fact that almost all of Peter the Great’s reforms were preceded by certain state initiatives of the 17th century, they were certainly revolutionary in nature. After the death of the emperor in 1725, Russia was on the path to becoming a completely different country: from the Muscovite state, whose contacts with Europe were rather limited, it turned into the Russian Empire - one of the greatest powers in the world. Peter turned Russia into a truly European country (at least as he understood it) - it’s not for nothing that the expression “cut a window to Europe” became so frequently used. Milestones on this path were the conquest of access to the Baltic, the construction of a new capital - St. Petersburg, and active intervention in European politics.

Peter's activities created all the conditions for Russia's wider acquaintance with the culture, way of life, and technologies of European civilization, which was the beginning of a rather painful process of breaking the norms and ideas of Muscovite Russia.

One more important feature Peter's reforms were that they affected all layers of society, unlike previous attempts by Russian rulers. The construction of the fleet, the Northern War, the creation of a new capital - all this became the work of the entire country.

Currently, Russia, like two centuries ago, is in the stage of reforms, so an analysis of Peter’s transformations is now especially necessary.

Economic reforms

During the Peter the Great era, the Russian economy, and above all industry, made a giant leap. At the same time, the development of the economy in the first quarter of the 18th century followed the paths outlined by the previous period. In the Moscow state of the 16th-17th centuries there were large industrial enterprises - the Cannon Yard, the Printing Yard, arms factories in Tula, a shipyard in Dedinovo, etc. Peter's policy regarding economic life was characterized by a high degree of use of command and protectionist methods.

In agriculture, opportunities for improvement were drawn from the further development of fertile lands, the cultivation of industrial crops that provided raw materials for industry, the development of livestock farming, the advancement of agriculture to the east and south, as well as more intensive exploitation of peasants. The state's increased needs for raw materials for Russian industry led to the widespread spread of crops such as flax and hemp. A decree of 1715 encouraged the cultivation of flax and hemp, as well as tobacco and mulberry trees for silkworms. The decree of 1712 ordered the creation of horse breeding farms in the Kazan, Azov and Kiev provinces, and sheep breeding was also encouraged.

During the Petrine era, the country sharply divided into two zones of feudal farming - the barren North, where the feudal lords transferred their peasants to cash rent, often releasing them to the city and other agricultural areas to earn money, and the fertile South, where noble landowners sought to expand the corvée system. .

State duties for peasants also increased. With their efforts, cities were built (40 thousand peasants worked on the construction of St. Petersburg), manufactories, bridges, roads; annual recruitment drives were carried out, old levies were increased and new ones were introduced. The main goal of Peter's policy was always to obtain as much monetary and human resources as possible for state needs.

Two censuses were carried out - in 1710 and 1718. According to the census of 1718, the unit of taxation became the male “soul,” regardless of age, from which a poll tax of 70 kopecks per year was levied (from state peasants - 1 ruble 10 kopecks per year).

This streamlined the tax policy and sharply increased state revenues (about 4 times; by the end of Peter’s reign they amounted to 12 million rubles per year).

Russian manufactory, although it had capitalist features, but the use of predominantly peasant labor - sessional, assigned, quitrent, etc. - made it a feudal enterprise. Depending on whose property they were, manufactories were divided into state-owned, merchant and landowner. In 1721, industrialists were given the right to buy peasants to assign them to the enterprise (possession peasants).

State-owned factories used the labor of state peasants, assigned peasants, recruits and free hired craftsmen. They mainly served heavy industry - metallurgy, shipyards, mines. The merchant manufactories, which produced mainly consumer goods, employed both sessional and quitrent peasants, as well as civilian labor. Landowner enterprises were fully supported by the serfs of the landowner-owner.

Peter's protectionist policy led to the emergence of manufactories in a wide variety of industries, often appearing in Russia for the first time. The main ones were those that worked for the army and navy: metallurgical, weapons, shipbuilding, cloth, linen, leather, etc. Encouraged entrepreneurial activity, preferential conditions were created for people who created new manufactories or rented state ones.

Manufactories appeared in many industries - glass, gunpowder, papermaking, canvas, linen, silk weaving, cloth, leather, rope, hatting, paint, sawmills and many others. The emergence of the foundry industry in Karelia on the basis of Ural ores and the construction of the Vyshnevolotsk canal contributed to the development of metallurgy in new areas and brought Russia to one of the first places in the world in this industry.

By the end of Peter's reign, Russia had a developed diversified industry with centers in St. Petersburg, Moscow, and the Urals. The largest enterprises there were the Admiralty Shipyard, the Arsenal, St. Petersburg gunpowder factories, metallurgical plants in the Urals, Khamovny Dvor in Moscow. The all-Russian market was being strengthened and capital was being accumulated thanks to the mercantilist policy of the state. Russia supplied competitive goods to world markets: iron, linen, yuft, potash, furs, caviar.

As a result of Peter's policy in the economic field, a powerful industry was created in an extremely short period of time, capable of fully meeting military and government needs and not depending on imports in any way.

The state of the financial and credit system of Russia at the end of the 17th – beginning of the 18th centuries.

The 18th century became a rather complex and controversial period in Russian economic history. In the first half of the century, the serf system continued to dominate. Even quite major reform changes in the country's economy not only did not weaken, but, on the contrary, tightened serfdom. However, a significant increase in the productive forces, the formation of large industrial enterprises and other factors during the reforms of Peter I created the conditions for fundamentally new processes in the country's economy.

At the end of the 17th and beginning of the 18th centuries. Russia's economy did not have the economic achievements of the leading Western countries. Industrial production lagged. The few Russian manufactories overwhelmingly used serf labor. Feudal relations stifled the development of agriculture and trade. The country's economic development was significantly hampered by the lack of access to the sea. The existing trade route through the White Sea was quite long and frozen on long time. Sweden established control in the Baltic. With such economic weakness and a certain military backwardness, Russia during this period entered the sphere of aggressive colonial interests of warlike Western countries. It was necessary to ensure the volume of revenues to the treasury necessary for waging war in conditions of extreme tension of all the forces of the state.

The reign of Peter the Great ends the period of formation of absolutism in Russia. The emergence of a system of social relations, including financial ones, characteristic of the Russian version of the absolute monarchy, was dictated primarily by the logic of national interests associated with the struggle for the country’s security and access to world trade routes. Peter I combined old methods of increasing treasury revenues with attempts to organize the country's financial economy in a new way. The entire financial policy of Peter I was carried out under the sign of a constant and intense search for sources of funds. Therefore, Peter the Great’s appeal to the Senate “how to collect money as possible, since money is the artery of war” can become a kind of motto of his reign.

After the economic boom at the end of the 17th century due to the development of internal trade, when the volume of treasury revenues doubled over 20 years and amounted to 3 million rubles, economic growth slowed down significantly. This was caused primarily by the outbreak of the Northern War, the conduct of which required great strain on the solvent forces of the population. Expenses began to exceed the revenue side of the budget, and if for the first three years the gap between expenses and state revenues was covered by the balances of previous years, by 1704 they had been exhausted, and the financial crisis began to grow. The budget deficit reached a huge amount for those times - 500 thousand rubles.

The weak suitability of the existing financial system for solving such a problem was obvious. A new approach to the structure of the administrative apparatus was required.

When collecting money from orders, a chaotic state of reporting was revealed - neither the Duma nor the Great Treasury could say what amounts were in motion according to orders. There were no firm and constant taxation rules; they could change depending on who collected taxes and how. People allowed to collect money too often left a significant part of it at their disposal. The unsuccessful fight against embezzlement was carried out in an atmosphere of chronic shortage of funds for the most urgent needs. There was no national breakdown of income and expenses. What happened with this order is evidenced by a letter from Senator Count A.V. Makarov: “Truly in all matters we wander like blind people and don’t know what to do, there are great upsets everywhere, and where to turn and in the future we don’t know what to do, money is nowhere to be found.” they don’t bother, things just get better.”
The role of finance in the economic policy of Peter I.

The reform actions of Peter I at the turn of the 17th-18th centuries were not an accident: the country had reached a turning point in its history.

About three thousand legislative acts of the Peter the Great era truly stirred up the life of a huge country. They were aimed at reorganizing and government system, and economy, and culture, and way of life. Among them: the creation of a powerful regular army, a military and merchant fleet, numerous manufactories, a new monetary system, a form of land ownership, etc.

Grandiose reforms and long wars with Turkey, Sweden, and Persia required enormous funds. So, for example, if at the beginning of the 18th century. Of the total state expenditures on the army and navy, 38.5% (964 thousand rubles) of all funds were allocated, then in 1710 they already amounted to 80% (3 million rubles) of the total amount of state expenditures. A gigantic mobilization of intellect and labor was required to find the necessary sources of income. In 1704, a staff of “profit-makers” was even formed. Their task was to find new sources of government revenue. There was also a broad search for the most effective reforms. Active supporter Peter's reforms and mercantilism, Russian economist and publicist I.T. Pososhkov in “The Book of Poverty and Wealth” (1724) outlined the ways of development of Russian industry and trade, emphasized the role in the prosperity of Russia of the exploration of its richest mineral deposits, however, while maintaining the “legality” of serfdom.

Among the most important economic reforms of the great transformer, the economic policy of the state itself occupied not the least place. With numerous decrees, Peter I mobilized efforts in different areas economic life of a huge country. Thus, significant rewards were provided to stimulate geological exploration. The decree "Mountain Freedom" decreed the right of the discoverer to exploit the subsoil, guaranteeing the owner of the land only minor compensation. The state also transferred state-owned enterprises to the most skillful, honest and wealthy entrepreneurs. At their disposal were loans on fairly favorable terms, lands rich in mineral resources and forests, and forced labor. By decree of 1721 it was allowed to buy villages for factories and sell factories also with people. This category of workers is called session workers.

Russia, rich and always famous for its domestic craftsmen, did not neglect foreign experience either. Peter I's practice of training his own national personnel abroad is widely known. Foreign specialists were also invited to Russia to transfer experience and knowledge.

Widespread support was provided to the domestic merchants. The protective customs tariff (1724) reflected the policy of mercantilism and protectionism, encouraged the export of domestic goods and limited the import of foreign goods that could compete with Russian products.

The growth of commodity production, the development of industry and trade required the improvement of the monetary system. The lack of money hampered the execution of the most important enterprises: the collected recruits died and fled from lack of food, the soldiers, without receiving pay, began to rob, and the fleet could not go to sea due to a lack of supplies. Peter's government saw the source of replenishment of the treasury in the increased exploitation of coin regalia. The expansion of trade turnover required additional means of circulation. The shortage of the coin was not covered even by its additional issue. Since 1681, a silver penny was minted in Russia with a again reduced (now 1/6 part) weight. In 1696-97. the issue of this coin doubled compared to 1681-82. Taking advantage of the situation, the government made the transition to a new monetary system, accompanied by a further reduction in the weight of the silver penny. Since 1698 it became equal to 1/100 of the weight of a thaler, i.e. was reduced by another 43%. The silver kopeck was practically the only coin serving economic turnover.

“For the general benefit of the people and for the general profit of every trade,” the issue of copper money was started in 1700. The copper small change coin was supposed to be a complement to the silver coin. At face value, copper coins accounted for one tenth of the value of all cash and were intended mainly for local markets and marketplaces.

The entire coinage under Peter I amounted to 43.4 million rubles, including copper coins - 44.4, silver coins - 38.4, gold coins - 0.7 million rubles. At the same time, the set of banknotes of different denominations and weights was streamlined and significantly expanded. So, half a half, half a kopeck (half a kopeck), denga, a kopeck, a penny (two kopecks), 5 kopecks were made from copper, a kopeck, an altyn (6 money or 3 kopecks), 5 kopecks, ten money, a hryvnia were made from silver. , kopeck, half-and-a-half, fifty-kopeck, ruble, 2 rubles, from gold - cross ruble, 2 rubles, chervonets, 2 chervonets. Wherein Russian ruble to facilitate foreign trade transactions it was equal in weight to monetary unit a number of European countries - thaler. The minting of coins became a state monopoly.

For 1700-1704 more than 13 million rubles were issued. silver coin, the main source of issue of which was the redistribution of old coins withdrawn from circulation. The proceeds from the minting of coins went to the order of the Great Treasury. These revenues, as well as those collected by the Town Hall, were usually used for military needs.

The profit from the coin redistribution at first gave a huge income: in 1701. – 717,744 rubles, in 1702. – 764,939 rubles, but already in 1703. income dropped to RUB 470,730. and, gradually decreasing, fell in 1708 to 41,441 rubles. However, the income was only nominal, since the amount of money in circulation did not correspond to the actual goods produced, which subsequently led to rising prices and inflation (the price of Russian coins fell by almost half).

Ultimately, during the years of Peter’s reign, the coin regalia provided the treasury with about 1/10 of all revenue receipts. However, the possibilities of covering increasing expenses with income from minting inferior coins were quickly exhausted. In addition, these actions were accompanied by a fall in the ruble exchange rate and rising prices, which made the doubling of the treasury illusory.

Since the issue of cash did not lead to a significant increase in revenues to the treasury, taxes remained the main source of covering the colossal expenses of the state. Under Peter I they reached unprecedented proportions. Their total number was increased to 30-40, and tax rates themselves increased sharply. These were direct, ordinary indirect and emergency taxes. To replenish the treasury, the Near Office was established, to which all orders and the Town Hall were required to submit monthly and annual reports on all salary and non-salary receipts and expenses; a list of state income and expenses began to be compiled every year.

In 1704, a special staff of “profit-makers” was formed, whose responsibility was to come up with new taxes. This is how the land, planting, icebreaking, watering, cellar, pipe, from bridges and crossings, from branding of dresses, hats and boots, from kvass drinks, from brewing beer, from shop and “walking” sellers, the sale of candles and horse skins, etc. d.

Large injections into the state budget were provided by the replacement of household taxation with per capita taxation of the tax-paying population, which extremely strengthened serfdom. For this reason, in November 1718, it was stated “so that the truthful ones should bring how many male souls there are in each village.” Despite the strong reluctance of the landowners to share the income from the use of the labor of peasants attached to the land with the state, the preparatory work for the introduction of the poll tax was completed after 6 years.

The nobility and clergy were exempt from taxes. Population census in 1719-1724. identified almost 5.5 million male revision souls - landowner peasants and townspeople (merchants, artisans). For the first time, household servants (slaves), freemen (walking people), and state peasants also became taxpayers. State revenues, which almost quadrupled, were half due to the collection of the poll tax. The amount of the per capita tax was determined based on the needs of maintaining troops and census data and was set at 74 kopecks. Already under Catherine I it was lowered to 70 kopecks. In exchange for owner's taxes, state peasants had to pay 40 kopecks, and urban tax residents 1 ruble 20 kopecks.

The transition to the poll tax, despite the arrears of 18%, in 1724 brought the treasury an additional 2 million rubles, and taking into account the carryover balance, treasury funds increased by a third compared to 1720-1723. and amounted to 10 million rubles.

In practice, the “cushion” found a lot negative traits: a single rate of tax had to be paid by peasants working in areas with different natural, climatic and economic conditions, able-bodied workers paid for the fugitives and the sick, the elderly and children, as well as those who died between revisions - “revision souls.”

Indirect taxes provided up to 40% of the treasury's revenue. Along with indirect fees, direct taxes were also widely practiced: conscription, dragoon, ship, etc. One of the sources of budget replenishment was the monopoly right to mint coins even with a lower total weight of silver contained in it.

In 1708, 8 provinces were established (later 11), the purpose of which was the territorial distribution of military and other expenses. Since 1715, the provinces were divided into shares of 5,536 households or so, “as is more convenient in terms of distance.” In accordance with the number of shares, state duties were allocated to the provinces. A special landrat was appointed as the manager of each share (except for city government affairs). Landrat workers who sent less than the stipulated salary had their salaries taken back.

The Governing Senate, created in 1711, was entrusted with the tasks of supreme management and supervision of management, primarily financial. The same decree stipulated that “fiscals should be in charge of all matters.” Denunciation was a direct official responsibility of fiscal officials at all levels.

By decree of December 12, 1715 9 boards were formed. The Chamber Board was in charge of monetary affairs, the accounting and consideration of all state receipts and expenses was entrusted to the Revision Board, the State Office dealt with expenses and provided an annual general extract, where “on one page all incomes are briefly indicated... and on the other page of the sheet all expenses ... also briefly announced to be.” However, the actions of individual boards and offices were not coordinated, which caused a lot of inconsistencies.

Only the Senate had the right to impose taxes according to the Regulations, and the Chamber College had to put forward proposals and express its opinion on relevant projects.

In 1719, reforms were made in local government. The provinces were now divided into provinces, replacing the Landrat shares. Governors were placed at the head of the provinces, to whom were subordinate the zemstvo chamberlains, responsible for collecting government revenues.

The Customs Tariff, adopted in 1724, strictly protected Russian industry from foreign competitors, while simultaneously opening the way to the market for scarce goods. Thus, canvas was taxed at a rate of 75% of the price, Dutch linen and velvet - 50%, woolen fabrics and writing paper - 25%, and so on.

During the forty years of Peter's reign, the amount of funds at the disposal of the state, taking into account the two-fold drop in the purchasing power of the ruble, increased at least 3 times. This was due to economic growth since 1678. to 1701, which made it possible to increase the receipts of customs and tavern taxes, and made it possible to exploit coin regalia. However, economic growth slowed down significantly with the outbreak of the Northern War, and the next two decades passed in a tense, economically ruinous and ultimately unsuccessful search for a way out of the financial crisis. Although in last years The Northern War was recreated centralized system financial management and the local administrative apparatus was transformed, only at the very end of Peter's reign with the introduction of the poll tax did Russia's finances receive a solid foundation.
Conclusion.

By the end of Peter's reign, Russia had a developed diversified industry with centers in St. Petersburg, Moscow, and the Urals. The largest enterprises were the Admiralty Shipyard, Arsenal, St. Petersburg gunpowder factories, metallurgical plants in the Urals, and Khamovny Dvor in Moscow. The all-Russian market was being strengthened and capital was being accumulated thanks to the mercantilist policy of the state. Russia supplied competitive goods to world markets: iron, linen, yuft, potash, furs, caviar.

Thousands of Russians were trained in various specialties in Europe, and in turn, foreigners - weapons engineers, metallurgists, and locksmiths - were hired into Russian service. Thanks to this, Russia was enriched with the most advanced technologies in Europe.

The main result of the entire set of Peter's reforms was the establishment of a regime of absolutism in Russia, the crown of which was the change in the title of the Russian monarch in 1721 - Peter declared himself emperor, and the country began to be called the Russian Empire. Thus, what Peter was aiming for all the years of his reign was formalized - the creation of a state with a coherent system of governance, a strong army and navy, a powerful economy, influencing international politics. As a result of Peter's reforms, the state was not bound by anything and could use any means to achieve its goals. As a result, Peter came to his ideal of government - a warship, where everything and everyone is subordinated to the will of one person - the captain, and managed to lead this ship out of the swamp into the stormy waters of the ocean, bypassing all the reefs and shoals.

Russia became an autocratic, military-bureaucratic state, in which the central role belonged to the nobility. At the same time, Russia's backwardness was not completely overcome, and reforms were carried out mainly through brutal exploitation and coercion.

The role of Peter the Great in the history of Russia is difficult to overestimate. No matter how you feel about the methods and style of his reforms, one cannot help but admit that Peter the Great is one of the most prominent figures in world history.

Bibliography.

1. Anisimov E.V. “Peter I: the birth of an empire” // Questions of history - 1989 - No. 7 p. 3-20

2. Belousov R.A. “From the history of the monetary economy of Rus'” // Economist - 1997 - No. 6 p.75-81

3. Belousov R.A. “The formation of public finance in Russia” //Finance –1998 - No. 2 p. 58-60

4. Knyazkov S. From the past of the Russian land. The time of Peter the Great. A book for reading on Russian history at school and at home. M.: Planeta, 1991 –797 p.

5. Kolitamov E.M. Finance of medieval Rus' - M: Nauka -1988 -246 p.

6. Kolomiets A.G. “Financial policy of the government of Peter the Great” // Finance – 1996 - No. 5 p. 54-60

7. Pushkareva V.M. “Genesis of the category “tax” in the history of financial science” // Finance - 1999 - No. 6 pp. 33-36

Army. Only after the victory at Poltava did intensive construction of battleships begin in Russia. Only they could provide Russia with dominance in the Baltic Sea. The main results of Peter's military reforms boil down to the following: · the creation of a strong regular army capable of fighting and defeating Russia's main opponents · the emergence of a whole galaxy of talented commanders: Menshikov, Sheremetev, ...

Monopoly on salt, the state openly took over the profitable industry, and in addition sold its products, receiving 100% additional profit. Among the measures regarding trade of the first stage of economic reform was the decree of 1699, according to which all trading people were obliged to enroll in the posad, otherwise their activities were prohibited. This measure was taken to improve...

1. Industrial development

Already in the 17th century. In Russia, small-scale craft began to take shape, and the first manufactories appeared. However, the country's economic development was hampered by isolation from world markets due to the lack of maritime trade routes.

Decisive breakthrough in economic development was made in the first quarter of the 18th century, under Peter I. If for the entire 17th century. About 30 manufactories were founded in the country, then in the first quarter of the 18th century. - about 200.

The economic transformations carried out by Peter the Great were not carried out according to a pre-developed plan. They were dictated by the needs of supplying the army during the Northern War. The army and navy required large quantities of iron, timber, sails, ropes, shoes, cloth, etc. With the outbreak of the Northern War, Russia lost supplies of Swedish iron. The state was forced to hastily develop industries that served military needs. The Ural became the main metallurgical region of the country, pushing into the background the old Olonetsky and Tula-Kashira regions. In 1698, the Nevyansk Metallurgical Plant was built in the Urals. In 1702-1707, 11 more factories were founded. This made it possible to satisfy the country's need for metal. For a long time, Ural iron turned out to be the best in the world.

Light industry enterprises also developed. Built: Khamovny (linen), Rope, Harness, Leather, Hat, Cloth yards, button factories, glass, cotton, silicate and other factories. All of them were manufacturing enterprises, the most advanced at that time. All these enterprises were built at public expense and belonged to the treasury.

At the end of the Northern War, Peter began to encourage private enterprise. In 1719, the Berg Privilege was announced, according to which all Russian citizens received the right to develop mineral resources and build factories. Factories that previously belonged to the treasury began to be widely transferred into private hands. As a rule, merchant companies became the new owners and were provided with loans and tax breaks. The goals of production remained the same: first of all, enterprises had to fulfill government orders. Violation of this condition was punishable by confiscation of the plant, even if it was founded with the owner’s own funds.

Working for government orders was attractive to entrepreneurs, as it ensured guaranteed sales of their products. But this same circumstance, reducing competition, made it possible not to worry about the technical and organizational improvement of production. Providing benefits to merchant companies also meant suppressing competitors.

Russian manufacturing was fundamentally different from Western European manufacturing not only in its close connection with the state, but also in the nature of the labor force used. If in the pre-Petrine period people worked in manufactories both under free agency and under compulsion, then under Peter I, workers in manufactories became almost completely forced. Since the army's needs for recruits and the tax reform required the consolidation of the population in the localities, the search for fugitives became significantly more stringent. In this situation, there simply could not be enough civilian workers. In this regard, in 1721, Peter I, by a special decree, allowed owners to buy serfs for factories. Unlike serfs, such peasants were called possessions. They were considered the property not of the owner, but of the plant and could not be sold separately from the enterprise. At state-owned enterprises, in addition to the main workers, assigned peasants worked in auxiliary jobs, for whom factory work replaced state taxes.

Thus, Russian manufacturing of the Peter the Great era, being a bourgeois phenomenon in the nature of the organization of production (division of labor, partial work for the market), remained feudal in the method of exploitation of labor.

2. Development of trade

In an effort to replenish the state treasury, Peter I sought to expand trade. For this purpose, large merchant companies were created, the Vyshnevolotsky Canal was built, connecting St. Petersburg with the Volga basin. The construction of the Volga-Don Canal was also planned.

The production and sale of many goods was declared a state monopoly and was farmed out to large merchants. Foreign merchants often became monopolists. However, at the end of the Northern War, most monopolies were abolished. The state strictly controlled trade, ordering merchants which ports to transport goods to and which ships to build.

Foreign trade developed in accordance with the theory of mercantilism. According to it, the basis of state wealth is the accumulation of money in the treasury. Therefore, exports had to exceed imports. The main means to ensure this became protectionism, i.e. high customs duties on imports of goods produced in the country and incentive low duties on exports. In this regard, the policy of Peter I continued and developed Russian traditions of the 17th century. The customs tariff of 1724 had an even more pronounced protectionist character than the New Trade Charter of 1667: duties on some types of iron products reached 75% of their value. Already in 1726, Russian exports doubled their imports. St. Petersburg became the main trading port, the turnover of which exceeded the turnover of Arkhangelsk by 12 times. Russian exports consisted mainly of agricultural and forestry products: flax, hemp, timber, leather. Iron and linen were added to them. Cloths, silks, paints, wines, sugar, and luxury goods were imported.

3. Russian bourgeoisie

The Russian bourgeoisie, in comparison with the Western European one, turned out to be more connected with the regime. Government subsidies, government orders, protective customs policies - all this made the bourgeoisie dependent on the government. Being essentially a feudal class, the merchants sought to obtain benefits, privileges, and monopolies, and the richest merchants tried to acquire the title of nobility. If in Europe the bourgeoisie fought against class barriers, then in Russia it fought to strengthen them. All this, coupled with the traditional weakness of self-government institutions in the Russian city, led to the fact that the Russian bourgeoisie never became an independent political force, the bearer of the idea of representative government.

4. Tax policy

The main source of funds, which under Peter I required especially much in connection with the many years of war, were taxes and duties. Traditionally, Russia has had both direct and indirect taxation. The main type of direct taxation was the household tax. In an effort to reduce payments, peasants often moved several families into one yard. In 1718, a population census was carried out, which made it possible to move to per capita taxation. However, due to the concealment of “souls,” an audit was carried out following the census, completed in 1724. Since 1725, all various taxes were replaced by a single poll tax in the amount of 74 kopecks. per year per landowner, 1 rub. 14 kopecks from a state peasant or townsman. The difference was explained by the fact that the serf had to pay duties to his master in addition to state payments. Since then, audits have been carried out periodically. Taxes were taken only from the male population, but regardless of age - from infants and old people. The peasant included in the audit documents ("revision tales") was called the audit soul. Even if he died, they stopped collecting taxes on him only after the next audit.

With the introduction of the poll tax, the total amount of taxation almost doubled. In addition to the capitation tax, various one-time payments were also collected (for the construction of a fleet, roads, etc.) and in-kind duties (construction, underwater, road, etc.).

The poll tax was extended to serfs who had not previously paid state taxes. With the introduction of the poll tax, slaves lost the right to freedom in the event of the death of their master. The difference between serfs and peasants completely disappeared. Serfdom as a social category ceased to exist.

Thus, Peter's reforms contributed to a significant acceleration of the country's economic development. But at the same time, they strengthened serfdom and thereby laid the conditions for subsequent lag behind the developed countries of the West.

What to pay attention to when answering:

The connection between the economic policy of Peter I and the Northern War.

Ensuring the interests of the state is the main goal of the economic policy of Peter I.

Active government intervention is the main tool for speeding up Russia's economic development.

Lack of developed ideas about guarantees of private property. The contradictory position of the merchants under Peter I.

The feudal nature of Russian manufacturing.

Political weakness of the Russian bourgeoisie.

Continuity of the economic policy of Peter I in relation to the 17th century.

In industry there was a sharp reorientation from small peasant and handicraft farms to manufactories.
Under Peter, at least 200 new manufactories were founded, and he encouraged their creation in every possible way. State policy was also aimed at protecting the young Russian industry from competition from Western European industry by introducing very high customs duties (Customs Charter of 1724). Russian manufacturing, although it had capitalist features, used predominantly the labor of peasants - possessional, assigned, quitrent etc. - made it a serf enterprise. Depending on whose property they were, manufactories were divided into state-owned, merchant and landowner.

In 1721, industrialists were given the right to buy peasants to assign them to the enterprise (possession peasants).
State-owned factories used the labor of state peasants, assigned peasants, recruits and free hired craftsmen. They mainly served heavy industry - metallurgy, shipyards, mines. The merchant manufactories, which produced mainly consumer goods, employed both sessional and quitrent peasants, as well as civilian labor. Landowner enterprises were fully supported by the serfs of the landowner-owner.
Peter's protectionist policy led to the emergence of manufactories in a wide variety of industries, often appearing in Russia for the first time. The main ones were those that worked for the army and navy: metallurgical, weapons, shipbuilding, cloth, linen, leather, etc.

Entrepreneurial activity was encouraged, preferential conditions were created for people who created new manufactories or leased state ones. In 1711, in a decree on the transfer of linen manufactory to Moscow merchants A. Turchaninov and S. Tsynbalshchikov, Peter wrote: “And if they multiply this plant with their zeal and make a profit in it, and for that they ... will receive mercy.”

Manufactories appeared in many industries - glass, gunpowder, papermaking, canvas, linen, silk weaving, cloth, leather, rope, hatting, paint, sawmills and many others. Nikita Demidov, who enjoyed the special favor of the Tsar, made a huge contribution to the development of the metallurgical industry of the Urals. The emergence of the foundry industry in Karelia on the basis of Ural ores and the construction of the Vyshnevolotsk canal contributed to the development of metallurgy in new areas and brought Russia to one of the first places in the world in this industry. At the beginning of the 18th century. In Russia, about 150 thousand pounds of cast iron were smelted, in 1725 - more than 800 thousand pounds (since 1722, Russia exported cast iron), and by the end of the 18th century. more than 2 million poods.

Large-scale government reforms in Russia, affecting all spheres of the economy, including finance, are associated with the name of Peter the Great (1672–1725). In the time preceding it financial system Rus' was guided by an increase in taxes as the needs of the treasury emerged and increased, regardless of the real economic situation of the country. Peter made efforts to boost the productive forces, seeing in this the necessary conditions for strengthening the financial situation. New industries were introduced into the national economy, and untapped wealth was being developed. New instruments of production and new methods of labor were introduced in all sectors of the economy. Mining and manufacturing industries developed, and the country was covered with a network of factories and manufactories. Peter began to establish state-owned factories and factories. But at the same time it provided for their transfer into private hands in the future. The founders of production were given significant cash loans, benefits, and were assigned to industrial enterprises. settlements, which made it possible to solve the labor problem.

It was during this period that metallurgy, the mining industry, shipbuilding, cloth making, and sailing arose in Russia. Actively adopting foreign experience, Russia pursued a protectionist policy, including through customs duties. The occupation of breeders and manufacturers was placed on a par with public service. Industrial development required improved trade. Trade was hampered by the state of communications, and this was of great concern to the king. He planned to connect the Baltic and Caspian seas through a system of canals. Under him, a canal was dug connecting the Una and Creator rivers, and work began on the construction of the Ladoga Canal. Peter persistently suggested that Russian merchants form trading companies and pool capital. All these measures, while giving large returns in the future and expanding the tax base, sometimes required immediate expenses. Peter I understood well: taxes are the main source of the state’s wealth, but in practice it went beyond the threatening but empty instructions to the Senate: “Collect as much money as possible!” I couldn't do anything. The long-term Northern War, the construction of ships, the construction of " Egyptian pyramids on the Neva swamps" undermined the financial situation Russian state. The army and navy alone absorbed up to three million rubles annually. For comparison: at that time a cow cost three rubles. The constant need for money prompted Peter to seek more and more new sources of income.

Urban tax reform

Even the predecessors of Peter I carried out financial reform 1679-1681, according to which taxpayers-citizens were bound by mutual responsibility for collecting taxes, and their collection itself was entrusted to elected citizens. In 1681, an unsuccessful attempt was made to bring the highest Moscow merchants to responsibility for the completeness of government payments throughout the state. The reason for this was the desire of the Moscow government to entrust the collection of city taxes to the guests and people of the living room and cloth hundreds, who could answer for the shortfall with their property.

By decree of March 1, 1698, Peter I confirmed the decrees of his predecessors on the right of cities to collect streltsy (i.e. money collected from the urban population) and quitrent money by elected zemstvo elders, volost judges and kissers who were in zemstvo huts, bypassing the governors and clerks of people. This was done to ensure that governors and clerks did not abuse their position and did not engage in additional collections from the urban population. However, the urban population, who agreed to the introduction of new institutions, was forced to pay double salaries to the state. Subsequently, seeing the reluctance of citizens to self-government caused by high fees, the government abolished double salaries, but the reform was declared mandatory in all cities.

Then, in 1698, Peter renamed the zemstvo elders into zemstvo burgomasters, and the customs and tavern faithful heads into customs and tavern burgomasters. The Chamber of Burmisters was established in Moscow. On November 17, 1699, it was renamed the Town Hall. It consisted of elected representatives of Moscow merchants and was subordinate to the Great Treasury. The town hall, in turn, was subordinate to the zemstvo mayors of all cities. The duty of the zemstvo mayors was to monitor collections and quitrent articles in cities and districts; they also sent customs and tavern mayors subordinate to them to report to Moscow. All fees that had been collected since 1681 were transferred to the jurisdiction of the Town Hall. The establishment of the Town Hall significantly changed the structure of the administrative economy. The big treasury lost the main source of its income - customs and tavern fees, and all its activities since then have been focused on the reminting of foreign coins. The ancient quarters - Ustyug, Kostroma, Vladimir and Galician - ceased to exist, because the taxes from the cities that were previously under their jurisdiction were transferred to the Town Hall, which, after the abolition of the governor and the assignment of administration and court to the mayors, also received administration and court in the city.

Other orders, for example the Ambassadorial Order, lost their own income, although they continued to exist: most orders began to receive money for their maintenance from the Town Hall. All these transformations, however, did not create a new source of income, but this was main reason carrying out reform in the field of urban taxation. However, the government received a guarantee of direct taxes, and their collection did not require any costs. Gradually, the Town Hall, which concentrated in its hands the main collections, customs and tavern, was unable to fully support the army and navy, the number of which increased every year. The problem associated with additional fees from the population has not been completely resolved. If earlier governors and clerks did this, using this money for personal purposes, now they have become zemstvo mayors. Even after the introduction of profiteers, who were supposed to monitor collections in the city, individual levies remained.

Increased tax burden

Peter I, waging continuous wars and carrying out numerous reforms, needed money. And not small ones! Measures to increase income began to be taken at the end of the 17th century. Peter I tried to extract as many taxes as possible from the population in order to replenish the treasury, so Peter resorted to taxing all items of economic life that were possible to impose. The Tsar established a special position - profit-makers, whose duty is to “sit and make profits for the sovereign,” i.e. invent new sources of treasury revenue. Let us give examples of some taxes adopted during the reign of Peter I.

1. The “Beard Badge” was introduced, which was a metal token issued after paying a special fee for the right to wear a beard. The token had two inscriptions stamped on it: on one side – “Money taken”, on the other – “Beard is an extra burden.” The duty was so high that those who wanted to keep their beard had to fork out a lot. Nobles paid 60 rubles for a beard, and leading merchants paid 100 rubles. Ordinary traders - 60 rubles. City residents - 30 rubles. Peasants 2 money (1 kopeck) when entering the city and leaving the city.

2. Russia has always been “famous for its roads.” However, even Peter I c. In 1705, it was decided to put Moscow streets in order. Wooden pavements were replaced with stone slabs in the Kremlin and Kitai-Gorod, and the rest of Moscow was paved with small stones. A special duty was imposed on the entire state: stone was collected from palace, bishop, monastery lands and estates of service people (the amount of stone depended on the number of peasant households). From the first ten households they took one stone the size of an arshin (71.12 cm), from the second - two stones of half an arshin, and from the third - an arshin cube of small stone no smaller than a goose egg.

3. Home baths were rewritten: a tax of 3 rubles was taken from boyar baths, 1 ruble from noble baths, and 15 kopecks from peasant baths. Under Peter I, special people came up with new taxes - “profit makers”. Since 1704, new taxes were introduced: from weddings, from Russian dress, funeral, from schismatics, from cab drivers, from inns, from mills, from renting houses, shoe, hat, etc. In Bashkiria, “profit-makers” also collected taxes for eyes (for brown ones - 2 altyns or 6 kopecks, for gray ones - 8 money or 4 kopecks). At the end of his reign, Peter I wondered whether he had gone too far with taxes. And I moved from quantity to quality. He abolished many small fees, but in return, “so that the state would not become impoverished,” he introduced a poll tax. From the landowner peasants they took 80 kopecks per soul per year, from the townspeople - 40 kopecks. It is interesting that a new tax was taken from both infants and hundred-year-olds.

Taxes appeared on private fishing, baths, inns, mills, beekeepers, horse farms and areas where horses were traded. A special levy was placed on oak logs that were used to make coffins, and the mandatory use of stamp paper was introduced. In total there were up to 30 different types of taxes. Even church beliefs were taxed. For example, schismatics were obliged to pay double taxes. The names of profit-makers Alexei Kurbatov, who proposed using stamp, or eagle, paper following the example of Holland, Stepan Varaksin, Vasily Ershov, Alexey Yakovlev, Startsov, Akinshin, have reached us. In total there were up to 30 different types of taxes.

Introduction of the poll tax and its results

Only towards the end of his reign the first Russian Emperor realized the inconsistency of these petty collections, which not only did not replenish the treasury, but also had a bad effect on the mood of the people. These fees were annoying not so much because of their severity as because of their numbers: there were more than thirty of them. Like an annoying gadfly in July, they pestered the exhausted taxpayer at every turn. And then Peter made a risky decision. The Tsar conceived the idea of introducing a new tax - the poll tax, which existed in Russia until 1887. The first step of tax reform was the conduct of a population census. By decree of November 26, 1718, Peter ordered to take from everyone within a year true “fairy tales” about how many male souls there were in each village, and to count how many peasants could support one soldier. To determine this, it was necessary to divide the cost of maintaining a military man by the number of available taxable souls. These “tales” were received and counted only by the beginning of 1722. Audits were carried out regularly and took several years. Therefore, the data from “fairy tales” at the time of calculating the total number of souls was very conditional.

The figure of five million aroused Peter's suspicion. All the peasant owners of that time immediately realized that the emperor was planning a new tax, which would depend on the “fairy tales” submitted. Therefore, the lists were compiled with terrible distortions and violations of all conceivable deadlines. In a word, they tried to avoid paying taxes. In response to this, Peter ordered a local audit to be carried out, a check of “fairy tales” and a “layout of troops on the ground” - similar to modern on-site inspections of tax inspectors. The regiments were placed in companies, each company was assigned a rural district with such a number of revision population that for each foot soldier there were 35 and a half souls, and for each horse soldier there were 50 and a quarter male souls. In 1721, the per capita salary was set at 95 kopecks per capita; three years later it dropped to 74 kopecks. Taxation has become the most powerful weapon of state control over the population. Nothing was explained to the peasants themselves: they said pay, so pay.

It was from this moment that the enslavement of the peasants began. They treated debtors very harshly. Those poor people who could not afford to pay the poll tax borrowed from the rich so as not to fall into the hands of the tsarist tax officials. Debtors and their families were taken outside the Urals to metallurgical plants. The work there was so difficult that being sent there was equivalent to the death penalty. The introduction of the new tax caused a wave of indignation. In addition, a big drawback of Peter's tax reform was the unresolved issue of arbitrariness of nobles and officials. The former zealously tried to free their peasants from government duties, but not to alleviate the fate of the latter, but to increase the thickness of their own wallets. The latter were true virtuosos in embezzlement. Today, researchers have calculated that out of 100 tax rubles, only 30 ended up in the royal treasury, the rest ended up in the pockets of the same tax collectors. Moreover, no matter how hard Peter I tried to introduce transparent and effective written reporting, he failed. The main guarantee of honesty remained the conscience of the collector, and it, apparently, let many people down.

However, the reform still produced results. The per capita tax increased treasury revenue by more than two million, despite the huge shortfall. The estimated income of 1724 was almost three times the income of the deficit year of 1710.