Yury Iv. Petrov. Transportation as a factor of the emergence and development of taxation and transport legislation in pre-imperial Russia

UDK: 656(091)(470+571)

Yury Iv. Petrov - Candidate of Historical Sciences, docent, associate professor of the department 'Customs Law and Organization of the Customs Affairs' of the Law Institute of the Russian University of Transport

Abstract. The current paper has considered the way of transportation in Ancient Russia due to objective historical conditions as a result of the settlement of tribal unions on the territory of the Russian Plain. The use of these transport lines for trade led to its expansion and development, and the formation of some duty ceremonies, which then over the years turned into liability to pay duty. The current paper has shown the way the taxation received significant development in the Moscow state, and individual duties were used for their intended purpose for the construction and maintenance of transport routes. Such development of state industries and institutions required the improvement of legal regulation, which actively began to develop in the XVII-th century. The current paper has analyzed some legal sources that governed the taxation and operation of transport lines. Much attention has been paid to the analysis of the Sobornoye Ulozheniye (Code) of 1649; its Art. 9 contained legal norms on collecting road duties and ensuring road safety and improvement of roads. Paying much attention to road duties, the chapter regulated the maintenance of roads, bridges and freights, thereby emphasizing the direct connection between the improvement of roads and road duties.

Keywords: history; Ancient Russia; Moscow state; transport ways; duties; road duties; sources of law; the Sobornoye Ulozheniye (Code) of 1649; transportation; mostovshchina (a duty on goods transported through bridges).


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