RB 29

181 priku'zy.^^^ A financial estimate for the whole realm showing the revenues and expenditures for the previous year was drawn up in 1680; for each prikaz the surplus from 1678 was listed first, followed by the revenues and expenditures of that prikaz during 1679, and by comparing these sums it was possible to calculate how much was left over and available for use during 1680.*'’- Whatever surpluses or shortages revealed themselves were then used to even out the situation between the prikazy. This, then, was no prognosis for the coming year, but merely an inventory of the state’s fiscal position at the time the estimate was drawn upd^^ The largest item was for the maintenance of the armed forces (somewhat over 62 Vo), while the costs of administration only accounted for a small amount, since salaries were mostly paid out in the form of land, rather than in cashd*’'* Technically speaking, the estimate of 1680 was a compilation of the separate calculations of the several prikazy. The various fees and taxes administered by each prikaz, differing so much in character, were usually imposed and collected in order to meet specific needs. When the need for a new type of expenditure arose, a special tax was designed and levied in order to meet it, and this process could even lead to the establishment of a newprikaz charged with administrating the new tax. In connection with the drawing up of the fiscal estimates in 1680, however, the government introduced a reform intended to systematize and centralize Russia’s fiscal administration. Administration of the most important sources of revenue was brought together in a limited number of administrative units, of which the Bol’shaia kazna became the most important. At the same time, the tax system was reformed by combining the heaviest direct taxes, which were paid by the peasant and by the craftsmen and merchants of the cities, into a unified tax, the streletskaia podat\ for the support of the army.^^** The taxable entity used here was the farmor homestead {podvornoe oblozbenie). 195 ”” S. M. Troitskii, Finantsovaia politika russkogo .thsoliiitizma XVIII v. (Moscow, 1966), 18. Miliukov, 71—79. A. N. Iasnopol’skii, Ocberk russkogo biudzhetnogo prava (Moscow, 1912), 24. Miliukov, 76. ’*•’ S. B. Veselovskii, “Prikaznyi stroi upravlcniia moskovskogo gosudarstva,” in M. V. Dovnar Zapol’skii, ed., Sbornik “Russkaia istoriia v ocherkakh i stat'iakh" (3 v., Kiev, 19??—1912), III, 165; N. V. Ustiugov, “Evoliutsiia prikaznogo stroia russkogo gosudarstva v XVII v.,” in N. M. Druzhinin ct al., eds., Absoliutizm v Rossii 17—18 w. Sbornik statei k 70-letiiu so dnia rozhdeniia i 40-Ieiiu nauchnoi i pedagogicheskoi deiatel’nosti B. B. Kafengauza (Moscow, 1964), 144. N. V. Ustiugov, “Finansy," Ocherki (1955), 422. 193 IPt 106

RkJQdWJsaXNoZXIy MjYyNDk=