Становление налогов и их развитие на территории Беларуси (до января 1919 года)
The Tax-making Process and the Development of Taxation System on the Territories of Belarus (till January 1919)

Summary/Abstract: From the moment of the creation of a state on the territories of Belarus, the system of taxation was also developing. At first it was quite primitive, based on the size of the population. Later on, when social and economic relations became more developed, new forms of taxation, based on the value of land, likewise developed.In the 10-12th centuries, the taxes were collected from the territories. The treasury of the Grand Duchy of Lithuania consisted of pecuniary and non-pecuniary (natural) taxes. Since the beginning of the 17th century, more than 30 different taxes had existed. Some of the present taxes have roots in this old system.The feature of this system is that it had an individual character. There were many reductions established, so that one may even talk about a – whole system of tax reductions.

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