Evolution of Taxation in Kazakhstan of the 19th Centure in the Context of Frontier Modernization
Abstract
In the article the evolution of tax structure in Kazakhstan during the imperial period is observed, the process of integration of Kazakhs into imperial political and legal field is analyzed. The reform of taxation is considered as one of ways of frontier modernization of the “national remote area” of the Russian Empire. During the first stage of Kazakhstan’s being in the Russian Empire yasak as traditional form of taxation was saved as it was used among nomadic peoples of Eurasia since the Mongol Empire. But as integration of Kazakhs into imperial political and legal field intensified, taxation system was changed to draw local population together with one of another regions of the Russian Empire. Correspondingly, little by little Turkic-Mongol yasak (something like ‘income tax’) was changed by fixed ‘kibitochnyi sbor’ (kibitka tax). Despite the fact that it had negative consequences for many poor people of Kazakhstan, in general reform was accepted without substantial discontent. Possibly, it could be explained by its gradual nature: firstly it was realized in the Little Horde of Kazakhs (closer connected with Russia) and then in the Middle Horde. The success of the reform which began in 1830s was fixed in the legal acts of 1860s and 1890s. Author suggests to consider taxation reform in Kazakhstan not only within the framework of budget policy against nomadic subjects to increase incomes from these region bat as a part of scaled transformations during the modernization process at that time — epoch of the Great Reforms of Alexander the Second. Comparing of information about taxation reform and another political and legal processes which took place in Kazakhstan in 19th c. confirms such opinion.
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