TAXES AND DUTIES COLLECTED FROM THE ECONOMIC ACTIVITY IN THE NAKHCHIVAN REGION (XVIII–XIX CENTURIES)

Abstract

The article provides a comprehensive analysis of the nature, types, and socio-economic effects of taxes and duties collected from the economic activity in the Nakhchivan region during the XVIII–XIX centuries. The study indicates that the development of agriculture, animal husbandry, and craftsmanship, as well as the expansion of internal and external trade relations, contributed to the formation of a more complex and diversified tax system. Taxes were collected both in kind and in cash and played an important role in meeting the financial needs of the state. At the same time, the increase in taxes and duties applied under various names (land taxes, product taxes, trade duties, etc.) intensified the economic burden on the population, having a particularly negative impact on the social status of peasants and artisans. The article emphasizes that tax policy, on the one hand, contributed to regulating economic life and strengthening the state budget, while on the other hand, it somewhat restricted the development of productive forces. Thus, the study concludes that in the XVIII–XIX centuries, taxes and duties in the Nakhchivan region were an integral part of the economic system and simultaneously one of the key factors significantly influencing the socio-economic life of the population.