Abstract:

The article discusses the role of sugar excise in the formation of the pre-revolutionary Russian budget to describe its fiscal significance in the system of indirect taxation. The historical source of the work is "Bulletin of finance, industry and trade" which was officially published during pre-revolutionary period and works of the pre-revolutionary specialists in the taxation.

Keywords: tax, indirect tax, tax system, excise duty, excise system, sugar, sugar plant, sugar tax, history of Russia