The tax system ukrainian Cossack state for Hetman Bohdan Khmelnytsky
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Анотація
Formation of the Ukrainian Cossack State during the National liberation revolution of the second half ХVII cent. required of the Cossack head, primarily of the Hetman, solving a number of urgent issues as socio-political and socio-economic. The tax system was an integral part of the new version of the state broadly defined: tax payments structuring; determining the size; the frequency of payment of taxes; functioning of the new tax system etc.
The article aims to examine the tax system of the Ukrainian Cossack State by Hetman Bohdan Khmelnytsky
The Ukrainian Cossack State model included three levels: general, regimental, centesimal. Each of them carried financial management, including taxes. There is reason to believe that the hetman attracted wide national personnel: traders, urban patricians etc. In our opinion, this is due to the following factors. First, during the revolution destroyed all the components of the Polish state in the Ukrainian lands. Secondly, the Polish gentry, magnates were taken off the new public management. Thirdly, the vacuum created in this area, had to be completed, otherwise the tax unit could not act.
By Hetman Bohdan Khmelnytsky in the Ukrainian Cossack State, there was formation of the national tax system – an integral component of finance, attribute of statehood in general. First was revised number and size of tax payments, normalized payment. They were significantly reduced. Primarily it concerned the removal of social conflict taxes. Tax payments had socially oriented character. The amounts were determined by objective solvency of the population, especially the peasantry. The Hetman managed to paralyze the activities of the Polish tax system; form a national tax unit, which had branched structure. The management was carried on three levels: general, regimental, centesimal. The Hetman managed directly the tax unit.
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