Investigation of the Problems of Local Taxation’s at Saint-Petersburg University in the Second Part of the XIX — the Beginning of the XX Century

Abstract

The article presents the analysis of research works and papers devoted to the theory of local taxes. These papers were prepared in the Imperial University of St. Petersburg and published in the second part of the XIX- beginning of the XX century. The author describes prerequisites of scientific interest to local taxes, shows the most important problems in the theory of local taxes, which were examined and discussed.

Keywords:

local taxes, local finance, Imperial University of St. Petersburg, history of local taxation in Russia