Specifics of the Functioning of the Fiscal Mechanism on Ukrainian Lands in Cossack Times

Abstract

The study of the sources of filling and areas of using the state treasury in Cossack times becomes particularly relevant, because it can show whether this process was carried out chaotically on Ukrainian lands, or had a clear order. The purpose of the study is to investigate the peculiarities of the establishment and functioning of the fiscal mechanism on Ukrainian territory in the Cossack era (16th–17th centuries). The specifics of the scientific tasks that make up the subject of research require the use of a set of special methods (philosophical, general scientific, specific scientific), the use of which helped to analyse the historical aspects of the development of the fiscal mechanism during the existence of the Zaporozhian Sich and the Cossack Hetmanate. During the study, the specifics of the operation of the components of the fiscal mechanism, in particular the income and expenses of the Cossack states, were clarified. It is established that in the Cossack times, state treasury revenues were mainly formed from tax sources and came from economic, judicial, military, and commercial activities of the state. There were also specific revenue tools of the fiscal mechanism, in particular “ralets”. In the Zaporozhian Sich, the income of the state treasure included monetary and material maintenance from other states, and in the Hetmanate, part of the state needs was met at the expense of state duties. In addition, the Hetmanate established separate taxes on the maintenance of the church and clergy. It is revealed that in the Cossack era, state treasury expenditures were usually directed to the maintenance of the Cossack (Hetman’s) administration, providing for military needs and financing the church. With the increasing military and political pressure of neighbouring Polish and Russian states, the fiscal mechanism of the Cossack states lost its independence and acquired the characteristics of the invading states. The practical value of the study lies in the fact that the historical analysis allowed finding the basic principles of the functioning of the fiscal mechanism in Cossack times, elements of which can be introduced in modern conditions

Keywords

• fiscal
• fiscal instruments
• state treasury
• treasury revenues
• treasury expenditures