En
Ru
The independent State tax service of the Russian Federation established
The main source of budget replenishment for any country are the taxes. At the particular stage it becomes necessary to create a special body that would control the receipt of taxes to the state treasury.
In Russia such bodies appeared back in 17th century. In 1654 in Moscow there was established the Department of count affairs, in 1701 it was the Boyar’s Duma office that started to control the taxes, and when the Boards were established, the Revision board took this matter under its authority. In 1775 the control fiscal functions were passed over to the province government chambers. The central body that was in charge of these chambers became the State expedition of accounts’ evidence created a few years later. As a result of the state income control reform held in 1810-1811, the expedition functions passed to the Central authority of state accounts revision, and in 1836 – to the State control. In the eighties of 19th century while the tax system was being reorganized in local offices, the main role in taxes collection was attributed to assessors.
After the revolution the main burden of taxes was shifted onto the propertied classes. As the administrative command system of national economy control was being formed, the activity of tax bodies were failing, and in February of 1921 the tax machinery was completely closed down.
In accordance with the Statute on the People’s Commissariat for Finance approved by the All-Russian Central Executive Committee on July 26, 1921, under the Commissariat was created Organization & Tax Department which was later renamed to the Department of Taxes and State Income.
In 1946 the People’s Commissariat for Finance of the USSR was reorganized to the Ministry of Finance of the USSR.
During the perestroika age, due to the market economy restoration, it became necessary to re-organize a full-fledged system of tax bodies. On January 24, 1990 the Ministers Council of the USSR issued a decree “On the State tax service” under which the state tax inspectorates were created as a part of Finance Ministry.
In March of 1991 the similar bodies were created in the framework of the Russian Federation, and on November 21, 1991 under the decree of the Russian president the independent State tax service of the Russian Federation was established. Its main object was to control the enforcement of taxes legislation, the correctness of their calculation, the complete and timely deposit to the appropriate budgets of taxes and other payments established by the Russian Federation law, the organs of government of the territories, regions, autonomous regions, cities of Moscow and St.-Petersburg, areas, cities, districts of cities and towns within the limits of their competence.
In memory of this decree in 2001 the day of November 21 was approved as the professional day of tax bodies’ employees of Russia.
On December 23, 1998 the State tax service of the Russian Federation was transformed into the Ministry of the Russian Federation of taxes and duties.
Lit.: История ФНС России [Электронный ресурс] // Федеральная налоговая служба. 2005-2019. URL: https://www.nalog.ru/rn77/about_fts/fts/history_fts/.
Based on the Presidential Library’s materials: