The History of the Development of Liability Measures Applied to Violators of Property Tax Legislation in Russia in the Period from the X–XX Century

The purpose of the research. The purpose of the article is to identify patterns of legal regulation of liability measures applied to violators of property tax legislation throughout most of the history of Russia. Particular attention is paid to the correlation of individual institutions, their relationship with the political and economic situation in the country. Results. The improvement of the legal regulation of liability measures applied to violators of property tax legislation mainly coincided with the political and economic development of the state. Up to the middle of the XVII century, the institution in question was haphazard in nature, did not cover most public relations. This coincided with the predominant role of physical influence on the debtor. The inadmissibility of the use of such measures was formed in society only in the XIX century. During the codification of the legislation of the Russian Empire, there was also the establishment of a separate mechanism for taking into account the position of a person in order to collect property tax (for example, when granting a deferral). In the XX century, there was a significant development of criminal responsibility, including independent elements of crimes were fixed in the form of underestimation of the value of property, concealment of information about property.