Северомонгольские князья и цинские налоги (XVIII — первая половина XIX в.)
DOI:
https://doi.org/10.21638/spbu13.2018.403Аннотация
Законодательство Империи Цин, предназначенное для управления Монголией, содержало ряд норм налогового права. В числе последних важное место занимали правила, которыми князья-правители хошунов и подчиненные им чиновники обязаны были руководствоваться при обложении подведомственного населения податями и повинностями. С помощью этих правил имперские власти стремились определить, какая доля из общего объема фискальных поступлений, собираемых с обывателей монгольских кочевий, могла быть использована туземными аристократами и чиновниками в качестве вознаграждения за исполнение ими обязанностей казенной службы, а какая не могла, поскольку представляла собой государственное достояние. Цель статьи состоит в том, чтобы исследовать содержание упомянутых норм цинского законодательства и проследить за их практическим применением в Северной Монголии в XVIII — первой половине XIX в. Автор установил, что в монгольских и китайских источниках содержатся многочисленные сведения о постоянной склонности северомонгольских князей и чиновников к небрежению нормами имперского налогового законодательства. Зачастую хошунные власти в пределах контролируемых ими территорий самостоятельно и к собственной выгоде изменяли порядок взимания податей и повинностей, установленный цинскими правительственными инстанциями. Поводом к широкому распространению подобных явлений стала трансформация социальной и правовой систем, произошедшая в Монголии в XVIII — первой половине XIX в. под цинским влиянием. Маловероятно при этом, чтобы верховные власти Империи Цин располагали объективными сведениями об истинных масштабах фискального произвола представителей владетельной кочевой аристократии и обладали действенными возможностями к пресечению совершавшихся ими массовых нарушений налогового законодательства.
Ключевые слова:
Империя Цин, Северная Монголия, законодательство, правила обложения налогами и повинностями, правители хошунов и чиновники, нарушения фискальных норм
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Опубликован
20.12.2018
Как цитировать
Попов, А. В. (2018). Северомонгольские князья и цинские налоги (XVIII — первая половина XIX в.). Вестник Санкт-Петербургского университета. Востоковедение и африканистика, 10(4), 436–466. https://doi.org/10.21638/spbu13.2018.403
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История и источниковедение
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Статьи журнала «Вестник Санкт-Петербургского университета. Востоковедение и африканистика» находятся в открытом доступе и распространяются в соответствии с условиями Лицензионного Договора с Санкт-Петербургским государственным университетом, который бесплатно предоставляет авторам неограниченное распространение и самостоятельное архивирование.
