poll tax(redirected from Capitation tax)
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(in Russian, podushnaia podat’), the major direct tax in 18th- and 19th-century Russia. It was introduced by Peter I in 1724 to replace the household tax (podvornoe oblozhenie) and was levied on the entire male population of the taxpaying strata, that is, all categories of peasants, guild merchants, and posadskie liudi (other merchants and artisans). Before the poll tax was introduced, a census of the population was made. The total amount of the poll tax was determined by the sum needed to maintain the army. Initially, the tax was assessed at 80 kopeks per person per year. As data on the number of taxpayers became more precise, the poll tax on peasants was first lowered to 74 and then to 70 kopeks. Until 1782, schismatics were forced to pay twice the usual rate. The state’s growing financial needs, coupled with inflation of the ruble, led to an increase in the poll tax from 70 kopeks to 1 ruble per male peasant in 1794.
In 1867 the assessment on peasants varied between 1 ruble 15 kopeks and 2 rubles 61 kopeks, depending on the region. The poll tax on merchants was replaced in 1775 by a proportional tax on declared capital. The poll tax on meshchane (members of the urban lower middle classes) and members of artisan associations was abolished in 1863, except in Bessarabia and Siberia. In the 18th century the poll tax accounted for approximately 50 percent of the total revenues in the state budget. This share decreased in the 19th century in connection with the development of indirect taxation. Large-scale arrears and cases of mass refusals to pay led to the abolition of the poll tax in European Russia in 1887 and in Siberia in 1899.
REFERENCESRukovskii, I. P. “Istoriko-statisticheskie svedeniia o podushnykh podatiakh.” In the collection Tr. Komissii dlia peresmotra sistemy podatei i sborov, vol. 1. St. Petersburg, 1866.
Troitskii, S. M. Finansovaia politika russkogo absoliutizma v XVIII v. Moscow, 1966
S. M. TROITSKII