XI Международная студенческая научная конференция Студенческий научный форум - 2019

The customs duties existing in Russia were divided into passable and trade. Originally they were raised from the known quantity of goods - from a cart, a measure without taxation project cost. Subsequently when determining their size began to pay attention and to value of the sold property.

With the main passable duty it was washed: from one to three money (i.e. 0.5 - 1.5 kopeks) from a cart; depending on cart size in sazhens there was a version is washed - put; from the people accompanying goods the golovshchina gathered; when driving through the bridge the mostovshchina (from two to four money from the cart with a horse), etc. was collected.

The same goods were assessed with several types of collecting which were collected independently of each other. Some collecting, for example, a mostovshchina, could be raised from object of sale repeatedly.

The population of Russian lands was subjected to a census ("number"); as most of the population was engaged in agriculture, the tribute took the form of the land tax – "plow" or "popluzhny". Merchants in the cities paid collecting from the capital, and later it was replaced with the receipts tax and gathered as usual duty. Russian lands are obliged to Tatars by emergence of such concept as "tamga". At the Turkic people of a tamg designated originally a brand (brand) the patrimonial sign of property; to them horses, camels and other cattle which was in a common property of a sort or the objects (weapon, ceramics, carpets, etc.) made by members of a sort aimed. So the tamga became the sign of family and personal property, corresponding to the coat of arms or the press. In such quality of a tamg appeared on coins of the Golden Horde and on the seals which fastened to the labels given in the Horde to the Russian princes and metropolitans. Later in the countries of the East and in Russia tamgy the sales duty collected by money or from the sold goods, or with not sold yet, for their transportation began to be called (as duty undertook when at sale the application of a brand - "tamg" was demanded). From the word "tamg" the verb "tamzhit" was formed, i.e. to impose on goods tax; and the place where goods of a tamzhila, began to be called "customs".

At first the Horde khans, and then and the Russian princes began to issue special "tarkhanny diplomas" to which exempted monasteries and manors from payment of a tribute, a tamga and other duties, and collecting.

The period of dissociation of the Russian state was characterized by successful development of commercial intercourses. During the Horde period trade of Russian lands, both with the West, and with the East continued. With the Western countries, first of all the Hanseatic union, Novgorod and Pskov traded; Novgorod and also northeast territories, including Tver and Moscow, traded also with East countries through the Crimea and till Volga-Caspian way.

Into the so-called free cities – Novgorod, Pskov, Smolensk, etc. – foreign goods were imported without payment of duties and respect for customs ceremonialisms. Questions of customs taxation were at that time regulated mainly by bilateral contracts between certain principalities and the cities.

Gradually the tamga turned into one of the most profitable duties collected from goods cost. Over time the name passed it to all collecting which received the name of customs.

REFERENCES

History of customs affairs and customs policy: course of lectures / S.K. Sodnomova. – Irkutsk: BGUEP publishing house, 2011. – 91 pages.

Customs law [Electronic resource]: textbook. / K.A. Bekyashev, E.G. Moiseyev. – M.: Avenue, 2015. – 328 pages.