{"id":7561,"date":"2026-03-15T11:48:37","date_gmt":"2026-03-15T11:48:37","guid":{"rendered":"https:\/\/izvestiyakbncran.ru\/?page_id=7561"},"modified":"2026-06-09T13:30:42","modified_gmt":"2026-06-09T12:30:42","slug":"25-1-8-en","status":"publish","type":"page","link":"https:\/\/izvestiyakbncran.ru\/index.php\/en\/25-1-8-en\/","title":{"rendered":"25.1.8 En"},"content":{"rendered":"\n<h1 class=\"wp-block-heading has-lora-font-family\" style=\"font-size:22px\"><strong>Some features and problems of collecting governmental (state) taxes from residents of Nalchik district in the last third of the 19th &#8212; early 20 century<\/strong><\/h1>\n\n\n\n<p class=\"has-foreground-color has-text-color has-link-color has-lora-font-family has-extra-small-font-size wp-elements-2e63059a8141f1979ead478656a2c308 wp-block-paragraph\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\"><strong>F.A. Kyarova<\/strong><\/p>\n\n\n\n<div class=\"wp-block-group is-vertical is-content-justification-left is-nowrap is-layout-flex wp-container-core-group-is-layout-20193d73 wp-block-group-is-layout-flex\" style=\"border-style:none;border-width:0px;margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\">\n<p class=\"has-text-color has-link-color has-lora-font-family wp-elements-1934a6274ad67c2dd8d97ce7471e2bbb wp-block-paragraph\" style=\"color:#5b1919;font-size:12px;text-decoration:underline\"><\/p>\n\n\n\n<div class=\"wp-block-group is-horizontal is-layout-flex wp-container-core-group-is-layout-9076828a wp-block-group-is-layout-flex\" style=\"min-height:0px;margin-top:0;margin-bottom:0;padding-top:0;padding-bottom:0\">\n<div class=\"wp-block-buttons is-content-justification-left is-layout-flex wp-container-core-buttons-is-layout-856cf56e wp-block-buttons-is-layout-flex\" style=\"margin-top:0;margin-bottom:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link has-background-background-color has-text-color has-background has-link-color has-border-color has-custom-font-size wp-element-button\" href=\"http:\/\/izvestiyakbncran.ru\/wp-content\/uploads\/2026\/06\/8.-kyarova-otr.pdf\" style=\"border-color:#5b1919;border-style:solid;border-width:2px;border-radius:8px;color:#5b1919;padding-top:0.4rem;padding-right:var(--wp--preset--spacing--40);padding-bottom:0.4rem;padding-left:var(--wp--preset--spacing--40);font-size:12px\">PDF<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:0px;width:0px\" aria-hidden=\"true\" class=\"wp-block-spacer wp-container-content-273e683f\"><\/div>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-outline is-style-outline--2\"><a class=\"wp-block-button__link has-background-background-color has-text-color has-background has-link-color has-border-color has-text-align-center has-custom-font-size wp-element-button\" href=\"http:\/\/izvestiyakbncran.ru\/wp-content\/uploads\/2026\/06\/8.-kyarov.xml\" style=\"border-color:#5b1919;border-width:2px;border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-left-radius:8px;border-bottom-right-radius:8px;color:#5b1919;padding-top:0.4rem;padding-right:var(--wp--preset--spacing--40);padding-bottom:0.4rem;padding-left:var(--wp--preset--spacing--40);font-size:12px\">JATS XML<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n<p class=\"has-text-color has-link-color has-lora-font-family has-extra-small-font-size wp-elements-41ee428b6a5740c7f514a7432ff786a3 wp-block-paragraph\" style=\"border-style:none;border-width:0px;border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-left-radius:0px;border-bottom-right-radius:0px;color:#5b1919;margin-top:0;margin-right:0;margin-bottom:0;margin-left:0;padding-top:0;padding-right:0;padding-bottom:0;padding-left:0\"><\/p>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\"\/>\n\n\n\n<p class=\"has-foreground-color has-text-color has-link-color has-lora-font-family has-extra-small-font-size wp-elements-76e4de3356edcd1bab09fff47cc12a2d wp-block-paragraph\" style=\"line-height:1.4\"><em><strong><strong>Abstract<\/strong>:<\/strong> <\/em>The article is devoted to the study of some features and problems of collecting governmental (state) taxes from residents of the Nalchik district in the last third of the XIX \u2013 early XX centuries. Among<br>the state taxes on the basis of an analysis of office documents with elements of statistical generalization are characterized by a state smoke deposit (replaced at the beginning of the XX century by quitrent tax) and tax for exemption from military service. The specifics of regulation of the procedure for collecting state taxes by officials of rural boards in local regulatory legal acts were considered. The actions of the authorities to resolve the issues of exemption from payment or granting a deferral for the payment of state taxes were considered. The issues of interaction between authorities and institutions on the attention of state (state) taxes and taxes from the population of the Nalchik district are touched upon. The problems and causes of the accumulation of arrears as the main difficulties of collecting state taxes from residents of the region are being investigated. It is concluded that the problem of accumulation and repayment of arrears at state taxes was not fully solved until the beginning of the revolutionary events of 1917 in the country.<\/p>\n\n\n\n<p class=\"has-foreground-color has-text-color has-link-color has-lora-font-family has-extra-small-font-size wp-elements-df03325adc83c022634de6b79d43432f wp-block-paragraph\" style=\"line-height:1.4\"><\/p>\n\n\n\n<p class=\"has-foreground-color has-text-color has-link-color has-lora-font-family has-extra-small-font-size wp-elements-ff57f26e2ed805ec44aac67cb4f4a644 wp-block-paragraph\" style=\"line-height:1.4\"><strong><em><strong>Keywords<\/strong>:<\/em><\/strong> Nalchik district, Terek region, Kabardins, Balkars, taxes, state taxes, arrears, Stavropol State Chamber, Nalchik Treasury<\/p>\n\n\n\n<p class=\"has-foreground-color has-text-color has-link-color has-lora-font-family has-extra-small-font-size wp-elements-df03325adc83c022634de6b79d43432f wp-block-paragraph\" style=\"line-height:1.4\"><\/p>\n\n\n\n<p class=\"has-foreground-color has-text-color has-link-color has-lora-font-family wp-elements-0ccc10dcb9c2cf08e5e3c1109cec4e35 wp-block-paragraph\" style=\"font-size:12px;line-height:1.4\"><strong><strong>For citation<\/strong>.<\/strong> Kyarova F.A. Some features and problems of collecting governmental (state) taxes from residents of Nalchik district in the last third of the 19th &#8212; early 20 century. <em>News of the Kabardino-Balkarian Scientific Center of RAS<\/em>. 2023. No. 1(111). Pp. 71\u201379. DOI: 10.35330\/1991-6639-2023-1-111-71-79<\/p>\n\n\n\n<p class=\"has-foreground-color has-text-color has-link-color has-lora-font-family wp-elements-17c3333a0b1db39b7fa4a3e1a1572bc4 wp-block-paragraph\" style=\"font-size:12px;line-height:1.4\"><\/p>\n\n\n\n<details class=\"wp-block-details has-foreground-color has-text-color has-link-color has-lora-font-family has-extra-small-font-size wp-elements-0880a04844f98a6e5b9fce6786fe5b7f is-layout-flow wp-container-core-details-is-layout-f488f964 wp-block-details-is-layout-flow\" style=\"font-style:normal;font-weight:700;line-height:1.5\"><summary><strong>R<\/strong>eferences<\/summary>\n<ol style=\"margin-top:0;margin-bottom:0\" class=\"wp-block-list\">\n<li style=\"font-style:normal;font-weight:400\">Abazov A.Kh. Narody Tsentral&#8217;nogo Kavkaza v sudebnoi sisteme Rossiiskoi imperii v kontse XVIII \u2013 nachale \u0425\u0425 v. [The peoples of the Central Caucasus in the judicial system of the Russian Empire in the late XVIII \u2013 early XX centuries]: monografiya. Nal&#8217;chik: Pechatnyi dvor, 264 p. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Abazov A.Kh. The financial aspect of administrative-territorial transformations in the North Caucasus at the turn of the 50s\u201360s. XIX centuries. Vestnik Kabardino-Balkarskogo instituta gumanitarnykh issledovanii. 2019. No. 4\u20131 (43). Pp. 36\u201342. DOI: 10.31007\/2306-5826-2019-4-1-43-36-42. EDN: WPHZJF. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Baev G.V. Narodnyi kredit v Terskoi oblasti [People&#8217;s credit in the Terek region]. Vladikavkaz: Tipografiya Sergeya Nazarova, 1908. 56 p. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Dzuganov T.A. Entrepreneurial practices in the settlement of Nalchik (second half of the XIX &#8212; early XX centuries). Elektronnyi zhurnal &#171;Kavkazologiya&#187;. 2021. No. 3. Pp. 82\u2013110. DOI: 10.31143\/2542-212X-2021-3-82-110. EDN: HCIOQV. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Dokumenty po istorii Balkarii (40\u201390-e gg. XIX v.) [Documents on the history of Balkaria (40-90s. XIX century)]. Comp. E.O. Krikunova. Nal&#8217;chik: Kabardino-Balkarskoe knizhnoe izdatel&#8217;stvo, 1959. 264 p. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Zhakomikhov T.A. Istoriya narodnogo khozyaistva Kabardino-Balkarii [History of the national economy of Kabardino-Balkaria]: 2 ch. Nal&#8217;chik: Kabardino-Balkarskoe knizhnoe izdatel&#8217;stvo, 1965\u20131967. Ch. 1. 1965. 207 p. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Kumykov T.Kh. Sotsial&#8217;no-ekonomicheskie otnosheniya i otmena krepostnogo prava v Kabarde i Balkarii (1800\u20131869-e gg.) [Socio-economic relations and the abolition of serfdom in Kabarda and Balkaria (1800\u20131869)]. Nal&#8217;chik: Kabardino-Balkarskoe knizhnoe izdatel&#8217;stvo, 1959. 172 p. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Kumykov T.Kh. Ekonomicheskoe i kul&#8217;turnoe razvitie Kabardy i Balkarii v XIX veke [Economic and cultural development of Kabarda and Balkaria in the XIXth century]. Nal&#8217;chik: Kabardino-Balkarskoe knizhnoe izdatel&#8217;stvo, 1965. 418 p. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Pazov I.S. Finance and economics of the Nalchik district at the beginning of the 20th century (1905\u20131917). Elektronnyi zhurnal \u201cKavkazologiya\u201d. 2018. No. 4. Pp. 42\u201364. DOI: 10.31143\/2542-212X-2018-4-42-64. EDN: VSTDXX. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Prasolov D.N. &#171;The whole Cabarda will meet this act with a sense of great moral satisfaction\u2026.&#187; Article by G. Baev &#171;On the accession of Malaya Kabarda to Bolshaya&#187;. Elektronnyi zhurnal \u201cKavkazologiya\u201d. 2021. No. 4. Pp. 86\u2013107. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Prasolov D.N. Problems of inclusion of Kabardin society in the tax system of the Russian Empire in the second half of the XIX \u2013 early XX in. Vestnik Kabardino-Balkarskogo gosudarstvennogo universiteta. 2008. \u2116 12. Pp. 49\u201353. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Prasolov D.N. Razvitie mestnogo samoupravleniya u kabardintsev i balkartsev vo vtoroi polovine XIX \u2013 nachale XX v. [The development of local self-government among Kabardins and Balkars in the second half of the XIX \u2013 early XX centuries.]. Nal&#8217;chik: Izdatel\u2019skiy otdel IGI KBNTs RAN, 2017. 120 p. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">Upravlenie Tsentral&#8217;nogo gosudarstvennogo arkhiva Arkhivnoi sluzhby KabardinoBalkarskoi Respubliki [Office of the Central State Archive of the Archive Service of the Kabardino-Balkarian Republic] (dalee \u2013 UTsGA AS KBR). F. I-3 &#171;Georgievskoe okruzhnoe upravlenie&#187; [George District Administration]. (In Russian)<\/li>\n\n\n\n<li style=\"font-style:normal;font-weight:400\">UTsGA AS KBR. F. I-6 &#171;Upravlenie Nal&#8217;chikskogo okruga Terskoi oblasti&#187; [Office of the Nalchik district of the Terek region]. (In Russian)<\/li>\n<\/ol>\n<\/details>\n\n\n\n<details class=\"wp-block-details has-foreground-color has-text-color has-link-color has-lora-font-family has-extra-small-font-size wp-elements-b8898d20467d9d08245f51fac6e70cae is-layout-flow wp-container-core-details-is-layout-9ff6af70 wp-block-details-is-layout-flow\" style=\"font-style:normal;font-weight:700;line-height:1.5\"><summary><strong>Information about the author<\/strong><\/summary>\n<div class=\"wp-block-group is-vertical is-layout-flex wp-container-core-group-is-layout-1c18c512 wp-block-group-is-layout-flex\" style=\"min-height:0px;margin-top:0;margin-bottom:0;padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--40);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--40)\">\n<p class=\"wp-block-paragraph\" style=\"font-style:normal;font-weight:400\"><strong>Kyarova Fatima Azretalievna<\/strong>, postgraduate student of the Scientific and Educational Center, Kabardino-Balkarian Scientific Center of the Russian Academy of Sciences;<br>360010, Russia, Nalchik, 2 Balkarov street;<br>miss.kyarova@mail.ru<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-style:normal;font-weight:400\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-style:normal;font-weight:400\"><\/p>\n<\/div>\n<\/details>\n","protected":false},"excerpt":{"rendered":"<p>Some features and problems of collecting governmental (state) taxes from residents of Nalchik district in the last third of the 19th &#8212; early 20 century F.A. Kyarova Abstract: The article is devoted to the study of some features and problems of collecting governmental (state) taxes from residents of the Nalchik district in the last third [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"wp-custom-template-home","meta":{"footnotes":""},"class_list":["post-7561","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>25.1.8 En - \u0418\u0417\u0412\u0415\u0421\u0422\u0418\u042f \u041a\u0410\u0411\u0410\u0420\u0414\u0418\u041d\u041e-\u0411\u0410\u041b\u041a\u0410\u0420\u0421\u041a\u041e\u0413\u041e \u041d\u0410\u0423\u0427\u041d\u041e\u0413\u041e \u0426\u0415\u041d\u0422\u0420\u0410 \u0420\u0410\u041d\u00bb<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/izvestiyakbncran.ru\/index.php\/en\/25-1-8-en\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"25.1.8 En - \u0418\u0417\u0412\u0415\u0421\u0422\u0418\u042f \u041a\u0410\u0411\u0410\u0420\u0414\u0418\u041d\u041e-\u0411\u0410\u041b\u041a\u0410\u0420\u0421\u041a\u041e\u0413\u041e \u041d\u0410\u0423\u0427\u041d\u041e\u0413\u041e \u0426\u0415\u041d\u0422\u0420\u0410 \u0420\u0410\u041d\u00bb\" \/>\n<meta property=\"og:description\" content=\"Some features and problems of collecting governmental (state) taxes from residents of Nalchik district in the last third of the 19th &#8212; early 20 century F.A. 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