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1.3. Formation of customs business in Russia (X-XV centuries)

History of occurrence and development of customs business in Russia inseparably linked with history of the Russian state. One of necessary signs of any state is presence of system of the taxation. It is predetermined by that the government traditionally is activity professional, means for the maintenance of machinery of state therefore are necessary.

The state treasury at the expense of which means the machinery of state contains is formed of taxes, realizovyvajutsja social programs and are solved the problems facing to a society.

Therefore practically right after occurrence of the Kiev Russia the first system of the direct taxation - poljude, extending on all podatnoe the population has been entered. That the population was dissatisfied with an establishment of regular taxes, testified revolt drevljan 945 As uncertainty of the sizes poljudja was a performance principal cause, princess Olga after revolt suppression has carried out the first tax reform, having established the fixed size of the annual tax.

Any state is traditionally interested in increase in the means that can achieve two ways. The first way is connected with increase in the size of direct taxes that can lead to civil commotions as it has turned out in 945 the Second way - creation of system of the indirect taxation when taxes which all population pays not are imposed, and only those who enters the relations reserved by the law.

The indirect taxation has been entered a little after direct, it is probable owing to that the society should get used to exist in the conditions of the state organisation, and also to execute imperious commands of the central power. At the same time, indirect gathering were objectively necessary: «Duties have arisen during those remote times when the weak government did not dare to address to the citizens with the direct requirement of payment of taxes» [86].

The interesting point of view is stated by Ukrainian scientist V.B.Chernyj, connecting formation of system of the indirect taxation with hristianizatsiej to Russia, and, accordingly, including its Byzantian influence. Confirming to the point of view it results accord of the name of the collector of indirect taxes in Russia "mytnik" with mentioned in the New testament mytarjami [87].

In a certain measure it is possible to agree with presence of cultural loan, it is not casual also most ancient of trading duties was called in Russia washed. However to consider it only as the Byzantian phenomenon it is not quite lawful, as similar systems existed in all European Christian countries, including Catholic. To recognise faster it would be possible, that Orthodoxy acceptance by Russia has made its more open to cultural loans, including in sphere of the state tax policy.

As money resources were most easier for receiving in trade sphere, the system of the indirect taxation before all is formed there. It is remarkable, as Old Russian mytniki, and bible mytari in bolshej degrees collected duties on fulfilment of transactions of domestic trade, rather than the external. In the conditions of subsistence economy domination at the lowest labour productivity the majority of products was made for internal consumption, only small part made became the goods. More often it were the products extracted on crafts, which was not made in a country economy (fish, furs, dikorosy), or the products brought from other areas and consequently considered luxury goods.

Besides, in the markets the subjects made by handicraftsmen, differing by higher quality, than created in country economy were actively on sale and bought.

Thus, long enough customs business of Ancient Russia has not been separated from the general tax system. At the initial stage of its existence customs business actually was the form of the organisation of the indirect taxation of transactions of internal purchase and sale that was easily explainable in the conditions of absence of the state and customs borders in modern understanding.

At the same time, already in the Kiev Russia in home market in a turn there were many goods of an overseas origin. Not the idea of necessity of protection of a transit trading way «from the Varangian in Greeks» [88 [89] was casually classical theory of occurrence of the Kiev Russia leaning against Lavrentevsky annals. Thus, besides internal, in Russia transit trade actively developed. Gradually on crossings of trading ways new cities and the trading villages which initially did not have the status of administrative centres began to arise spontaneously. Carrying out of fairs was dated for large church holidays as large periodically spent auctions on which wholesale transactions of purchase and sale were made.

Development of trade has set the task of its state regulation which was carried out at that stage in the form of fiscal taxation. About activity of the first customs officers of the Kiev Russia - mytnikov - information has remained very little. The first official mention of them in the source of law are articles 37 and 39 Vast editions of the Russian Truth. Norms of these articles did not regulate their status or activity, and only underlined, that they executed udostoveritelnuju function at fulfilment of large transactions. In case of occurrence of issue in law of the property on a thing the certificate of one mytnika on an evidential effect was equated to the certificate of two civil vidokov, witnesses-eyewitnesses. As a whole, with reference to Ancient Russia it is impossible to approve definitely anything about the one who occupied these posts, on what legal grounds, what rights and duties possessed mytniki, whether they had imperious powers and in what limits, this activity was how much systematic.

Gradually, aspiring to receive the greatest incomes, the state expands a circle of the relations assessed with indirect tax gathering. Besides trading operations, in new conditions it there was a payment of journey of people through certain geographical barriers ("golovshchina", "kostki") or transportation of the goods through these barriers («it is washed dry», «is washed water», "mostovshchina"), services in residing of a merchant at the auction ("gostinoe") both to measurement and storage of the goods ("veschee" and "ambarnoe"). As a result of increase in number of duties, "is washed" loses the leading place in their system and turns to one of travellers of duties. In princedoms of the Central Russia which initially were a part of the Moscow state, the term "mytnik" in feudal dissociation designated the collector of travellers of duties and in such value has existed to the middle of XVII century when during customs reform reigning Alexey Mihajlovicha travellers of the duty have been cancelled [90 [91] [92] [93].

However it has occurred not in All Russia: the historical name "mytnik" has remained in Ukraine and to this day - there customs business

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The customs - "mitnitsja", customs system - «merezha mitnits» is called «mitna on the right». In Russia it is the name it has been lost in days of a mongolo-tatar yoke - from "tamgi", the basic trading duty entered by mongolo-Tatars, names "customs" (a place where it was collected tamga), "customs officer" (the one who collects the duty) have gone. Tamga (from Turkic - a stain, a brand) from the middle of XIII century took a leading place among trading duties. Its size was estimated proceeding from goods cost, therefore quite often it consider as the predecessor of the uniform rouble duty.

Thus, in princedoms of Russia in dissociation the difficult system of the customs duties which complex studying was undertaken in the middle of XIX century by E.G.Osokin was issued. It has found mentions of existence in the various earths about forty customs duties and gathering, and has revealed, what even the duties with the same name in different princedoms differed with approaches to calculation and the sizes. To facilitate studying, he has suggested to classify them on groups: trading [94], travellers [95], for service [96], penal [97 [98].

In the given number the most important from the legal point of view is occurrence of penal duties. It testified, that norms in sphere of customs registration have received the mechanism of maintenance through sanctions. In domoskovsky the period these sanctions had exclusively economic character.

It is remarkable, that already in certificates of XIV century fault presence was considered as a necessary condition of impeachment. In one of reading and writing of this period procedure of moving of the goods was settled. In it it was recommended to take the goods only on certain road through the established point - zavoru (outpost). In case of attempt to go round it on other road from the guilty the penal duty was collected - is washed out. «And will pass it is washed, mytnika at zavory will not be, is washed and washed out is not present». In this case the owner of a cart, and mytnik, absent on the place is guilty not. Further: «And will overtake it mytnik, it the takes washed, and precepts are washed out also

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Is not present ».

Thus, already in the end of XIV century existed competently enough for time formulated reguljativnye and guarding norms in sphere of moving of the goods through a customs barrier, however still there were no norms of constituent and regulating character. Thereof now it is impossible to establish, the inspector zavory was whom, during what time it should be on service, on what conditions bore the service and whether received compensation, whether there was a possibility to make it accountable for short-reception of state means in case of its guilty absence on service. Apparently from this, in the given question there are more than questions, rather than answers.

Considerably complicates the decision of this question also that circumstance, that in feudal dissociation many it is washed were not state, but privately owned, and the collected means went not to the state treasury, and advantage of owners. Even princes not always did distinctions between state and personal incomes. In particular, in one of reading and writing of XIV century in the spiritual reading and writing the prince has as follows divided the customs duties between successors: «And from city volosts I give to the princess osmnichee... And tamgoju

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My sons will share. ».

With the statement of feudalism and the beginning of feudal dissociation the rights of ground proprietors-votchinnikov increase, whose power was unconditional and inherited. In these conditions the tendency to number increase mytov for the purpose of gathering of transit travellers of duties was showed. About existence of such tendency, in particular, it is possible to learn from one of contractual reading and writing between Moscow and Tver reading and writing where it was recommended on the transit road leading to Great Novgorod through Tver and the Tver volosts «mytov new and duties not to plan. And it is washed those imat and duties on olden time» [99 [100].

At the same time, such agreements were rare enough. In the majority owners of an ancestral lands - specific princes, boyars, and especially

Monasteries - solved creation questions mytov and definitions of the sizes of duties independently, that in many cases was possible thanks to presence of letters patent of the sovereign.

Letters patent from the legal point of view were the form of fastening of feudal immunity of the welcomed subject in relation to zhalovatelju, partially deducing welcomed of under the authorities of the sovereign. Customs immunities concerned to economic, they were expressed in several competences: the independent right of gathering of all duties at the certain auction, thus incomes went to advantage of the welcomed; transfer welcomed the right of gathering of one or several duties from the state auction; welcomed from a duty to pay clearing travellers of the duty (it was fixed in a special kind of letters patent - tarhannyh).

From this it is visible, what considerable originality gathering of duties not only in different princedoms, but even at the different auctions in political dissociation of Russian earths in the conditions of feudalism possessed. In this connection it is impossible to speak about existence of the uniform

The organizational bases of realisation of customs service during the specified period.

Though time with X till XV century is noted by subsistence economy domination in Russia, external intermediary trade also played lives of its people important enough role. Through the earths of east Slavs there passed the deep navigable rivers so, there were the convenient trading ways allowing a message barter with the population

Black Sea Coast, Baltics, Priazovye. From Europe bronze bowls, utensils, art products were imported into Russia from silver, bogemskogo glasses, marble, luxury goods, spices, paints, fruit, a silver coin. From Byzantium carried precious fabrics (pavoloki), icons, church utensils. Honey, wax, furs, metal wares (ornaments, trailing "Russian" locks, etc.) were traditional subjects of Russian export. Flax and a linen cloth («Russian fabric»), silver jewels, chain armours, caviar, morzhovaja a bone and products from it, slaves-captives (servants) were taken out also.

Trade with the richest state of Medieval Europe - Byzantium became the major direction of commercial relations of the Kiev Russia. Maintenance of favorable conditions for trade in Constantinople (Tsargrad) was the purpose of numerous military campaigns of Russian princes against the Byzantian empire. The basic conditions of Russian trade in Tsargrad were regulated by contracts 907, 911, 944, 970 as which it is possible to consider as the first international agreements on the trade, concluded by the Russian state.

Other direction of foreign trade was the Russian-Baltic trade which centre was Great Novgorod, and the main partners merchants German, gothic and livonskih the cities which have consolidated in XIII century in the Ganzejsky union. The term "Hansa" was primary multiple-valued, but as international trade history has affirmed as the union of merchants of various cities for joint realisation of foreign trade, and all cities-participants had similar approaches to standard regulation of this activity. The Ganzejsky union was formed gradually in XIV-XV centuries, in process of the conclusion of separate contracts, at the moment of the highest blossoming merchants from above than from seventy cities, «vendskih, pomeranskih, Saxon, vestfalskih, Prussian, lifljandskih» there entered. In the pravoustanavlivajushchih documents Hansa declared, that it is not the organised union, and only confederation of cities for the purpose of protection and regulation of trade and morehodstva [101].

In the Ganzejsky union merchants of different cities had unequal influence. For example, trade in Bergen was supervised vendskie by merchants, attempts of merchants of other cities to get there were not paid compliments. Precisely also trade with Russia Hansa carried out not all, the main trading partners of Great Novgorod were Visbi and Luebeck which defined conditions of its realisation [102 [103].

The trading way through northern seas was one of defining in the international medieval European trade, it connected Russia, Poland and Scandinavian peninsula with England, Flanders and Brabant.

There were considerable differences in trade of Russia with Hansa from trade with Byzantium. East trade has been more focused on luxury goods, a slave-trade. And the Baltic sea trade in the priority considered trade in consumer goods, first of all as agriculture products, wood, that is the goods bulky and inconvenient in transportation which only and could be forwarded by sea transport.

The second difference from trade with Byzantium which was carried out out of territories of Russia, was that trade with ganzejtsami was led in the Novgorod. Overseas merchants took places on own trading farmsteads where there were premises and warehouses of the goods. The internal life ganzejskoj communities was regulated accepted in ganzejskih cities by the conventional rules fixed in the special code of laws (skra). Besides it, their trading activity submitted to laws and customs of Great Novgorod.

Novgorodtsy gave considerable privileges to overseas merchants - released from the coastal right, allowed to live in territory of Novgorod, to define quality of some goods, (for example, wax); the property of the died German merchant came back to relatives. However in Novgorod, own conventional rules which have received the name «gostinogo the rights» (from Russian the visitor - a merchant) and limiting trading activity of foreigners in the state were generated also. In it, in particular, it was forbidden to trade at retail, to trade among themselves, to buy the goods from peasants and handicraftsmen bypassing Russian merchants, to come to a city any routes, to use own measuring means (scales, weights, arshins, flanks and other) [104]. Existence of these interdictions testifies to the tendency of early city protectionism, characteristic for the European Middle Ages. Actually, in the Novgorod feudal republic the first mechanisms of state regulation of foreign trade which have turned further to the basic subject of regulation of customs business were formed. Experience of the organisation of foreign trade in Great Novgorod has appeared claimed in the Moscow state after the basis of Arkhangelsk, and the maintenance of many norms Novotorgovogo of the charter of 1677 tested strong influence Novgorod gostinogo the rights.

Thus, soon after registration of the Old Russian state the Kiev Russia starts to be formed customs business as a special direction of state-imperious activity and the customs right as a way of its regulation. During that epoch it has been focused exclusively on realisation of the fiscal function expressed in a complex of actions for filling of the state treasury at the expense of gathering of special gathering - duties. All it has in aggregate led to occurrence of a new kind of public relations - customs, treated during this period is wide enough as legal relation in sphere of the indirect taxation.

As the authorised subject of the given legal relation acted mytnik, collecting trading and travellers of the duty. The obliged subject was the person crossing a certain territorial barrier (water or overland), or carrying out the purchase and sale transaction at the certain auction.

Certain sums of money were object of customs legal relation - the duties paid in favour of the owner is washed or the auction (this owner could be both the state, and the large feudal lord). The name and the size of duties within the Old Russian state were defined by the customs which have developed in the given part of Russia, the uniform approach to their name and calculation did not exist. Such plurality of approaches to legal regulation of separate territories was a characteristic sign of the feudal law and has received the particularism name in the right.

Complexity of studying of the customs duties of the most ancient period consists that in the first centuries of Old Russian statehood practically anywhere these duties in writing were not fixed. They were paid on custom - «on olden time», as they say in documents of the period of formation of the Moscow state [105].

The maintenance of some duties clearly from their name, the sense of others is lost for ever. We will notice, that in different Russian princedoms and the earths of the same duty were called differently. Their number and a gathering order too were not identical.

The maintenance of customs legal relation constituted the right to demand payment of travellers and the trading duties, belonging mytnikam, and the legal obligation to pay the specified duties, assigned on the persons who crossing traffic walls or have carried out the transaction of purchase and sale.

During this period customs business in the basic has been focused on home market regulation, trade in boundary cities was regulated in accordance with general practice.

Thus, already in the first centuries of Old Russian statehood there were special public relations which did not exist in dogosudarstvennyj the period. As these relations were carried out on the norms authorised by the state, as the guarantor of their realisation the state also acted, it is possible to speak about origin of the customs right as special standard complex.

In the Kiev Russia there were no the written sources of law regulating customs legal relations, feature of legal customs was that they were formed and existed in consciousness of people. It spoke illiteracy of the majority of the population, and also simplicity of trading operations in the conditions of subsistence economy domination.

In the absence of direct written sources (certificates of the written legislation, materials of office-work and legal practice) in Russia researchers reconstructed the most ancient period of history of customs business, leaning against indirect sources - annals, princely reading and writing, documents of private-legal character.

That throughout first six centuries of Russian statehood such situation remained, spoke subsistence economy domination at which all necessary for a life was made in this economy. Thus trade quite often had character of simple barter and, as consequence, customs taxation of commercial transactions during this period did not bring to treasury of considerable incomes. To increase receipts in treasury, the branched out system of travel and penal duties, and also duties on service was issued.

The majority of custom charges of the most ancient epoch has arisen «on custom» [106], in the society, and were only authorised by the state. However in process of statehood strengthening, all are more clearly shown its own, distinct from public, public interests in sphere of customs business. As the state of that epoch has been appreciably personified in the person of the monarch, before all elements of legislative regulation were showed in certificates of princely law-making - princely reading and writing.

At the first stage of existence customs legal relation had complex character, combining private and the public interest: incomes of custom charges were received both the state, and by private persons - owners mytov and the auctions, however in process of strengthening of the central power the public component amplified.

As already at that stage realisation of customs business was it is interfaced to possibility of application of compulsion, it is possible to approve, that it was activity administrative inherently, fiscal on the purposes of realisation and tax under the form of the realisation. Formation of customs business of Russia was the important component of process of registration of system of its state finance administration.

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A source: BALKOVAJA Valentina Grigorevna. CUSTOMS SERVICE In the CONTROL SYSTEM of the RUSSIAN STATE (XVI-XVIII centuries): ISTORIKO-LEGAL ASPECT. The DISSERTATION on competition of a scientific degree of the doctor of juridical science. Moscow - 2017. 2017

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