Fiscal policy in the context of the Revolution and the Civil War (Tomsk Province, February 1917 - December 1919)

The article discusses the features of tax measures of each of the non-Bolshevik governments of Siberia in Tomsk Province. The tax policy was an important component of the socio-economic policy of non-Bolshevik governments. Traditionally, tax revenues were an important source of the state income. In the extreme conditions of the Revolution and the Civil War, the tax revenue to the budget was sorely needed; it also indicated the political legitimacy of the state power and the effectiveness of its socio-economic policies. A special role in this direction was given to the local administration which was responsible for the implementation of this policy. With the beginning of the First World War, the main state income taxes dropped significantly. The subsequent deterioration of the socio-economic situation in the country, the revolutionary events only aggravated the situation. The Provisional Government, which replaced the Imperial Administration, was in a difficult situation of an economic crisis. The government needed funds to continue the war and, at the same time, to reconstruct state structures and maintain the normal order of everyday life. It demanded the fast organization of the tax system, as well as the intensification of tax revenues to the state budget. However, the Provisional Government did not choose the path of radical reforms in this area. The government chose the path of cautious measures - the increase in indirect taxes and excise duties. This approach only exacerbated the already difficult situation in the tax sector. This resulted in the inevitable rise in prices and in social unrest. The government failed to establish the tax machinery and to control it. Important was the fact that Siberia traditionally played a secondary role in the Imperial tax system, the main part of tax revenues came from the European centre of the country. In the period of the Provisional Government, this tendency continued. With the Western-Siberian Commissariat and soon the Temporary Siberian Government coming to power, the situation in the tax area did not change significantly. The non-Bolshevik government also maintained the policy of increasing the rates of indirect taxes; however, this was often uneven and, as a consequence, did not lead to the real growth of budget revenues. The government also failed an attempt to build an efficient tax machinery at the local level. The main measure of enhanced tax revenues were elected campaigning, mostly in rural areas. However, the success in this area was minimal. The main measure to increase tax revenues was agitation, mostly in rural areas. However, the success in this sphere was minimal. The obvious inefficiency of such measures led to tougher tax collection measures at the end of 1918. The power measures of the government were successful, but could not last long because they only intensified the discontent of the population. In a situation when the government was not able to fulfill their direct functions in relation to the population, the population no longer recognized many of the rights of the government, including fiscal ones. The author considered the reduction of tax payments as a factor of the power legitimacy crisis.

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