Abstract:
У статті висвітлено особливості оподаткування міського населення у південноукраїнських містах у 1870–1917 рр. у межах тогочасного адміністративно-територіального устрою. Основну
увагу приділено спеціальним і додатковим податкам з міського населення, оскільки вони не
ставали предметом спеціальних досліджень з урбаністичної тематики, але помітно впливали
на міське середовище й діяльність міського самоврядування. На основі здійснених підрахунків зроблено висновок, що завдяки додатковим та спеціальним податкам з міського населення бюджети отримували майже половину прибутків. The study examines the peculiarities of taxation for urban population in the South of Ukraine in 1870–
1917s, within the administrative and territorial structure. The introduction of the basic materials starts
with the implementation of the City reform in 1870 in the Southern Ukrainian towns which determined
main principles of decentralized self-government. Main attention of the paper is paid to the special and
additional taxes for urban population, because they were not a subject of special researches on urban
topics, but still they had an impact on a city community and activities of town self-government structures.
16 taxes from the list of all the taxes paid by urban population were compulsory and 20 taxes were referred
to special ones making approximately a half of the budget of each town in total. The most important special
and additional taxes for urban population were the following: charges for trade and industrial documents
and patents; for tavern business; special taxes for entrepreneurs; for all merchant and industrial certificates
and cards on trade and industrial objects; for different patents on factories producing beverages and spirit
or wine products; charges for certificates in justice courts; taxes on horses; notarial charge; customs charges
and taxes on civil procedures; charges for auction sales of movable property; half-kopeck charges; anchor
charges; taxes on entertainments; taxes on the theatre and others. Finally, the paper draws conclusions
about the peculiarities of taxation of urban population in the South of Ukraine in the 1870–1917s.
It presents calculations showing that additional and special taxes for urban population made it possible
for local budgets to make almost half of their profits. The study makes proposals on further research
on a similar topic.
