TAX REVENUES OF THE RUSSIAN EMPIRE AND THE RUSSIAN FEDERATION: COMPARATIVE ANALYSIS

This article presents an in-depth analysis of the tax revenues of the Russian Empire in the pre-revolutionary period in comparison with the tax revenues of modern Russia. The study is based on a comprehensive study of historical sources, including legislative acts, budget reports and statistical data. The article examines the various types of taxes that existed at that time, including direct and indirect taxes, their relative importance in government revenues and their impact on the economy. Special attention is paid to the structure of the tax system, changes in tax policy and their impact on income distribution and social structures. The study also evaluates the effectiveness of the tax system in ensuring public spending and its role in financing economic development and reforms. The article provides valuable data on fiscal policy and the economic history of pre-revolutionary Russia, which makes it relevant for researchers, economists and historians.