Issue 4 (22) 2013

GrigorievaEN_LEGAL REGULATION OF TAX RELATIONS IN THE BELARUSIAN LAND IN THE XIV-XVIII CENTURIES

LEGAL REGULATION OF TAX RELATIONS IN THE BELARUSIAN LAND IN THE XIV-XVIII CENTURIES

E.N. Grigorieva

The Belarusian state economic university
26, pr-t Partizanskiy, Minsk, Republic of Belarus, 220070
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Abstract: The article analyzes the law of the Grand Duchy of Lithuania that regulated the relationship of a fiscal nature. The author emphasizes that the taxes in XIV–XVI centuries is an important sign of a sovereign state. Also for this period was characterized by the existence of the principle of feudal survivals of the tax law. The essence of the considered fundamental beginning was to be liberated from the feudal state taxation – direct owners of the land, and shifting the burden of taxes on the lower strata of society, who were treated feudal-dependent peasantry and the petty bourgeoisie. Exemption from the feudal state jurisdiction in the area of taxation, according to the principle of survivals, has led to the establishment and collection of any tax them on their land.

Argues that the practice of relational (local) soymikov became the basis for the emergence of the principle of particularity as a phenomenon of the Belarusian feudal law in the field of taxation. The essence of this phenomenon was the fact that the feudal lords, having the right to appoint any taxes on their territory, often refuse at such meetings from spreading to their private land ownership of state taxes taken rampart soimy (the main legislative body of the state). The existence of the principle of particularity in the tax law of the Grand Duchy of Lithuania was at variance with one of the economic functions of the state – a function of taxation.

The author draws attention to the unquestionable absolute dependence on tax policy and legislation on the principle of political expediency. Attempt to overcome this kind of conflict was the legislative consolidation in the second half of the XVIII century principles of proportional equality, the priority of the representative bodies to the executive in the fiscal activities of the state, the exclusive competence of the legislature in the establishment, modification and cancellation of taxes, regulation of tax relations law. Indicating a rapid and adequate response by the state to the processes of law-making in it a political and economic nature. In turn, the consolidation of innovation for the time of the bourgeois character of the provisions in the legislation of the feudal state, aimed at regulating tax relations, was the result of a high level of legal culture and legal representatives of the legislature.

Keywords: tax; tax legal; feudal constitutional law; tax law feudal XIV–XVIII centuries; tax policy feudal Belarusian-Lithuanian state; feudal principles of tax law; nation-wide charters; statutes of the Grand Duchy of Lithuania; the Polish-Lithuanian Commonwealth Constitution of May 3, 1791; soimy

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