FORMATION OF THE ADMINISTRATIVE TAX MANAGEMENT SYSTEM AND TYPES OF TAXES APPLIED IN SAMARKAND REGION
Keywords:
Samarkand Region, Russian Empire, tax system, kharaj, tanabona, zakat, State Treasury Chamber, administrative administration, statistical reports, supervisory commissions, colonial policyAbstract
This article analyzes the process of formation of the administrative tax management system and the types of taxes applied in the Samarkand Region during the rule of the Russian Empire. The results of the study show that the colonial administration initially preserved the taxes and duties that had existed during the Bukhara Emirate, including kharaj, tanabona, zakat, and other levies, and later adapted them in accordance with the interests of the empire. At the same time, the establishment of the State Control Chamber, the State Treasury Chamber, the statistical reporting system, and supervisory commissions contributed to the centralization of tax administration. Through the system of taxes and duties, the imperial administration succeeded in forming the state budget, financing local administrative institutions, and providing economic support for its colonial policy.
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