The History of the Development of Liability Measures Applied to Violators of Property Tax Legislation in Russia in the Period from the X–XX Century
( Pp. 14-18)

The purpose of the research. The purpose of the article is to identify patterns of legal regulation of liability measures applied to violators of property tax legislation throughout most of the history of Russia. Particular attention is paid to the correlation of individual institutions, their relationship with the political and economic situation in the country. Results. The improvement of the legal regulation of liability measures applied to violators of property tax legislation mainly coincided with the political and economic development of the state. Up to the middle of the XVII century, the institution in question was haphazard in nature, did not cover most public relations. This coincided with the predominant role of physical influence on the debtor. The inadmissibility of the use of such measures was formed in society only in the XIX century. During the codification of the legislation of the Russian Empire, there was also the establishment of a separate mechanism for taking into account the position of a person in order to collect property tax (for example, when granting a deferral). In the XX century, there was a significant development of criminal responsibility, including independent elements of crimes were fixed in the form of underestimation of the value of property, concealment of information about property.

Kuznetsov I. A. The History of the Development of Liability Measures Applied to Violators of Property Tax Legislation in Russia in the Period from the X–XX Century // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 1. P. 14-18. (in Russ.)

Petyukova O.N., Tshibola A.M.L. Modernization of the system of state registration of real estate as a factor in the development of state-legal regulation of entrepreneurial activity in the Russian Federation // Scientific and Technical Revolution: Yesterday, Today and Tomorrow. —«Lecture Notes in Networks and Systems» 2020. P. 1159–1165.
Ivanov I.S. Institute of guilt in tax law: theory and practice. M.: Prospekt, 2009. 160 p.
History of the state and law of Russia: reader / comp. ON. Shabelnikova, A.V. Usov. Khabarovsk, 2017. P. 9–23.
Kryukova N.I. Corruption: Its Essence and Historical Roots in Russia // History of State and Law. 2014. No. 5. P. 52–57.
Kozlov S.S., Rubtsov A.G. Historical and legal aspect of the development of the institution of bailiffs in pre-revolutionary Russia // Executive Law. 2009. No. 1.
Reshetnikova E.V. Development of tax liability legislation in the 17th century // Taxes. 2014. No. 4 P. 32–35.
Istomin P.A. Socio-political foundations for establishing and implementing responsibility for tax evasion in pre-revolutionary Russia // Bulletin of the Stavropol State University. 2010. No. 70. P. 96–101.
Efremova E.S. Formation of the institution of coercion in the tax law of Russia: a historical aspect // Taxes. 2017. No. 5. P. 41–44.
Tashkinov A. Criminal liability for tax evasion in pre-revolutionary Russia // Legitimacy. 2005. No. 8.
Bolotov S.A. Poll tax for the maintenance of the army in Russia // Financial Bulletin: finance, taxes, insurance, accounting. 2011. No. 10. P. 77–87.
Solovyov I.N. Implementation of Russia's Criminal Policy in the Sphere of Tax Crimes: Problems and Prospects: Dis. ... Doctor of Law M., 2004.
Savateev E.A. The history of the development of criminal liability for tax crimes in domestic law // Alley of Science. No. 1 (17). 2018.

taxation, property, liability, measures of liability, procedure of prosecution..