1894—1914年俄国酒销售垄断的初衷及效果

俄国一直面临着既要保证税收又要减少酗酒的艰巨任务。俄国预算中酒税收入举足轻重;而俄国人酗酒成风,成为严重的社会问题。俄国为了保证稳定的酒税收入,交替运用国家垄断、包税制和消费税形式,其中酒垄断因简单易行和效果明显而历时最长。政府热衷于酒税收入的同时,也助长了酗酒。1894年财政大臣维特实施的酒销售垄断,名为解决酗酒问题和恢复良好民风,实为增加国家岁入。税收目标和社会目标实难两全,这是认识和评价此次酒销售垄断的关键所在;而数百年来俄罗斯人沿袭下来的饮酒习俗则是滋生酗酒的土壤,解决酗酒问题绝非一朝一夕之事。

The Russian Monopoly on Liquor Sales in 1894-1914:The Original Intent and the Effect

The Russian government had been facing an arduous task of ensuring the tax revenue when reducing alcoholism,as Liquor revenue was of great importance to the Russian budget.Rampant alcoholism in Russia became a serious social problem.In order to ensure the stability of the Liquor tax revenue,the Russian government alternately used State monopoly,Pack tax system and Consumption tax.State monopoly was used for the longest time because it was simple and effective.The paradox was,alcoholism was increasing together with the increasing of Liquor tax revenue,which the government did not like.In 1894,Russian Minister of Finance Witte established a state monopoly on alcohol in the name of solving the alcohol problem and restoration of good morals,while in fact it was for the purpose of increasing the state revenue.The key to understand and evaluate the state monopoly of Witte is that we should be aware of the fact that increasing tax revenue and reducing alcoholism are opposite goals.The Russians were so used to drinking during hundreds of years that it became the source of alcoholism,and the problem of alcoholism could not be solved overnight.