Unrealized ideas of Ivan Khristophorovich Lake. The meaning of Lakes Ivan Khristorovich in a brief biographical encyclopedia

I.Kh. Ozers (1869 - 1942) - a well-known scientist-economist and the teacher of Russia of the beginning of the 20th century, Professor of the Moscow Commercial Institute (now Ra them. G.V. Plekhanov), one of the first to consider finance as an independent science. The peasant in origin, a scientist in the soul and vocation warehouse, an entrepreneur for the sources of income, the patriot of Russia, the Ozerov did not leave the motherland after the revolution.

The central place in his life was a teaching job. The author of numerous books, Ozerov paid a lot of time and effort on lectures at Moscow and St. Petersburg Universities, Moscow Commercial Institute, other higher educational institutions, numerous courses. He made a lot for economic education of young people and raising financiers. By his statement " The interests of public education also make more and more enhanced demand for funds. Currently, the enormous importance of public education on labor productivity has already been proven, and these expenses are better paid up, on this occasion there is already a whole literature».

The work of this scientist today is almost unknown, since his work in the Soviet period was not published, although the pre-revolutionary period was popular as scientific works and publicistic notes: "Confession of a person at the turn of the twentieth century", "where we go (the results of economic development XIX century) "," What does America teach us? "," What is the society of consumers and how to establish and behave "," the needs of the working class in Russia ".

The scientific views of the lakes were formed under the influence of the famous academician I.I. Janjula, Head of the Department of Financial Law, Moscow University, whose student and direct follower he was. From his teacher of Ozers inherited a passion for the science, which can help the production, shares pain for the fate of the working class and draws attention to the conditions of his life. Ozerov's work was distinguished by focusing on the democratic purposes of financial and economic measures, attention to a simple person.

At the same time, the lakes did not escape hobbies and idols, given due to the illusions of time. Despite the fact that his dissertation (income tax in England and the economic conditions of its existence) of Ozers was preparing, studying the experience of Germany, England, France, Switzerland, Italy, he considered America an example and dedicated to the study of its economy several works.

However, the most significant work, of course, is the textbook "Basics of Financial Sciences", first published in 1905. The release of this textbook, which stated about finance as an independent science, became an important event of scientific, pedagogical and public life. The textbook was founded at the lectures of Professor Lake and became so popular among students and teachers that in 1908 the second edition of the textbook was widely expanded and supplemented, in general until 1917 the textbook was reissued 5 times, each time I am complemented.

A characteristic feature of the textbook "Basics of Financial Science" is that the author of its theoretical conclusions and provisions founded on historical materials. Exploring the financial system of the national economy of Russia at the specifically historical material, Ozerov included in the textbook a structural analysis of the main industries (Forest, Mining, infrastructure), showed the relationship of the history of finance and the history of "handlers": mail, telegraph telegraph.

Contemporaries recognized the textbook with one of the most successful benefits on the history of financial science, and the Academy of Sciences honored His awards of the former finance minister General Adjutant S.A. Greag.

Like many representatives of his generation, Ozerov could not use the richest experience accumulated by capitalist Russia, in Soviet times. After 1917, Ozerov continued his scientific activities, developing the concept of creating an agricultural bank, enterprise tax mechanisms, financial problems of internal and foreign trade, studying the issues of the scientific organization of labor, but the fate of the manuscripts of this period is unknown.

Looking around his life and work with confidence that I.H. Ozerov really did a lot for the industrial development of Russia, developed a democratic concept of popular capitalism, a lot of pages devoted to the analysis of the psychological state of society and reflections on the need to upbringing healthy landmarks for economic development.

Among his students and scientific followers can be called academician V.K. Ostrovyanova, Professor Plekhanov Institute V.P. Dyachenko, Professor A.M. Burman.

Childhood and youth

Ozers was not an office scientist, but a scientist-practitioner, enthusiastic and tirelessly enlightener. "I like the son of the labor people wanted to be useful, and, raising the means of the people, having risen up through his shoulders, I wanted to be a useful spread of knowledge among him and the awakening of energetic and creativity in economic life," he wrote.

Performs in many cities of Russia with public lectures. Takes part in the work of various government commissions of the Ministry of Finance, Trade and Industry. With research objectives by living Russia (including literally bear corners), getting acquainted with real production, banking activities, lakes gives entrepreneurs, engineers and accountants a wide variety of pressing councils: "I saw that there it is necessary to attach a torso or tail to the head" . The stationery factory, he recommended to purchase a forest area in order not to be depending on the prices of wood; Cement Plant - Build a driveway to use cheap coal near Moscow; Moscow Gradualchalia is to use coal-incinerated mines for lighting and heating of the city.

Economic views

At the beginning of the 20th century, I. Kh. Ozerov became known for numerous works devoted to the modernization of the socio-economic and state system of Russia. Ozerov left behind more than 50 books, dozens of articles. Ozerov was the author of the first and only to the revolution of the textbook "Basics of Financial Science", which sustained five reprints. His Peru belongs to the books "to a new way. To the economic liberation of Russia, "" What does America teach us? "," Consumer society. The historical essay of their development in Western Europe, America and Russia, "" Financial reform in Russia. Where does the state take the money from and what they spend them? "," Fighting society and states with bad working conditions "," Development of universal solidarity "," On the fight against popular darkness! " other. It acts, in particular, for reforming the structure of the university teaching of social sciences, the creation in classical universities of the Faculty of Economics, with the obligatory introduction of domestic and world history courses, a wide professional sub-story of management personnel for the Russian industry and banking institutions. The main in the works of I. Kh. Ozerov was the development of the domestic economy and rehabilitation of the financial system of the country. However, he paid no less attention to the problems of institutionalization of group interests, considering them in the context of changes in the economic life of Europe and the United States. The studies conducted by him were crushed as a whole with the theoretical developments of representatives of the German historical school (including in the analysis of specific historical and economic problems), as well as the research of T. Weblen.

Views on industrialization

Russian society in the matter of industrialization of Russia stood at a very low level. Russian society lived a noble morality: away from the industry, this is an unclean and unworthy of each intellectual. But to sit to play cards, at the same time, at the same time, and scold the government - this is a real occupation of a thinking person.<…> We also dominated the populic views<…> That is, the industry is not a state case, but private, that each industrialist is a rogue, which should be landed, that he does not make anything useful; They did not understand that planting a large and strong industry and with her the working class we have the greatest thing. "

I was a big enthusiast of the industrialization of Russia, and I was often called the Troubadr of the Russian Industry. I dreamed of drinking, to infect with creative enthusiasm our country and called on everyone and everyone to participate in the creation of industry from us; It's time to stop being danutrics in Europe, you need to get up on your own legs, especially when we have had such natural wealth; And I called for everyone, from the elder to Yunz, to stand under the banners of economizma, buying shares of industrial enterprises, if not creative activity to participate in the creation of industry, then, at least with their savings.

Views for Entrepreneurship and Cooperation

Ozers believed that "we need to create a new type of entrepreneur, with a wide range, with a big sweep, with other techniques." He spoke and wrote about the need to establish in Russia the "elastic public system, which would have given the opportunity to develop his forces to everyone," the education of "other generation with other heads, other habits, spoke to the education of interest in science, the upbringing of" other generation with other heads, and other habits. " To high paying.

Ozerov was looking for more equitable social and organized forms of production and considered the cooperation of opposition to the monopoly. He believed that in the historical perspective, the cooperation could make adjustments to the legal system, to improve the budget, reveal their potential. Ozers was the most consistent so-called consumer societies capable of combining different estates, reduce or completely block social tensions inevitably growing under capitalism. According to his conviction, in the consumer society "Persons of different classes, classes<…> converge together for a common matter, and they will learn to appreciate each other and respect. The highest classes will not be so indifferent to the requirements of the working class, and the workers, in turn, familiarize themselves with the production mechanism, the terms of sales, the influence of the market on it, will impose practical requirements. "

Views on state intervention in the economy

Ozers was convinced that much depends on the government that the far-sighted government would build the economic well-being of Russia "on its natural foundation - the welfare of the Russian man. Otherwise, all this economic development will be efexerial. " Russia's economic life under Nicolae II reminded Ozerov "The Life of the Player Depending on the crop and an irreserving".

Ozers emphasized that without turning the overall economic policy from the Stolypin agrarian reforms, which he welcomed as the "creative" undertaking of the government "of great importance", "could not be a strong sense."

Points of Financial Policy

Ozersov outraged the course of the Ministry of Finance, when huge amounts were sent to current accounts of foreign banks, feeding the overseas money market, instead of using these funds for the development of domestic economy.

Ozerov was expressed against the summary of the wine-vodka foundation under the budget of agricultural Russia and called for "pumping and pumping quite vigorously in the pockets of the population."

In the country, decades have been practiced applying - uniform for certain layers of the population. This is despite the fact that the peasants have long been different in the property relations, and the landowners are who rich, and who broke up, and the heterogeneity of trading brethren rushed into the eyes. For years of Ozerov, the introduction of differentiated (elastic) income tax, urged in the stimulating value of this innovation (long known in Europe and America) for the development of classes and economic life, to replenish the state treasury.

Lakes had his own ("non-partisan") program of the recovery of the Russian budget that was predominantly taxes on consumption. She envisaged the redistribution of the tax burden in favor of poor and wider inheritance, revision of official salaries for higher rank officials, stopping the harmful practice of segless budgets, strengthening the state control system and turn it into an effective force, education of conscientiousness from Russian taxpayers.

In the book "How popular money is spent in Russia" (1908) of Ozerov writes:

State funds were often spent with us, essentially incorrectly, not in the interests of the national economy as a whole, as a productive expenses occupied a completely insignificant place in our budget ...
The maintenance of our state economy must be absolutely public, and with the stationery secret here it would be time to end ...
Our central bank is in an abnormal position, it is known to be subordinated to the sole power ...
The numbers of our state budget do not always express the actual costs of this or other need. Many agencies and institutions have their own special funds or special capital, of which funds are drawn on various purposes and tasks ...
Oil economy is irrational. Government power is under the strong influence of large capital. The country needs money, and the oilmands are given large dividends for anything ...
We had enough money for everything, but lacked them on the culture of the brain, head ...
Our ugly tax system should be radically rebuilt. Until now, it was under the influence of minute sentiments: they needed money, and they were trying to draw them, where at this time it is easier and the easiest way to get them, not at all cope with how it affects the population ...

Urban planning

commercial activity

Ozers was a shareholder and a member of the Board of Lensky Golden Ministers, the Erivan Cement Plant, the Tula Land Bank, the joint-stock company Hanzonkov, a Russian writing factory, the publishing house of the Sytin, the lapshinsky match factory and others. I was offered I. D. Syutin cooperation for edition of his own newspaper, in order to "acquire an impact on the formation of public opinion from us," but Satin did not want to quarrel with the government who had ordered to print textbooks. Shortly before the February revolution of Ozerov, the shares of the Erian cement plant for 105 rubles were bought, and then sold them 300, earning more than 1 million rubles for this.

Lifestyle

I. H. Ozerov went in the same clothes for years, did not bother in restaurants, traveled in the second grade. However, it did not interfere with him to give in various temptations: "It was not averse to herself, he was" drinking and walking with ballerinas ", I tried drugs, wrote a filmcenerable for A. A. Khanzhonkova."

Ozers are clearer (especially after the revolution of 1905) saw some troubles the unresolihood of political, economic and social problems threatens. The royal system he considered the taught, non-trustee, conflicting the interests of the country.

In 1917, scientists unflatterily responding about the temporary government, whose ministers "reasoned not about land reform, but whether the rallies can be allowed on the territory, which pass trams and their rails are laid."

In January 1918, Ozerov publishes in the newspaper "Our Time" an article "The coming builders is cold and hunger." In her he writes:

European proletariat, we will not light the socialist institution for our insane children's attempt. True, we are insulting the whole world at our expense from the production of such experiences, and perhaps our historical mission is to be a manure for true culture.

Post-revolutionary period

Works

"What is the consumer society? How to establish it and lead "(SPB., 1896);
"Results of the economic development of the XIX century" (SPB., 1902);
"Mail in Russia and abroad" (SPB., 1902);
"Factory Committees and Collective Treaty" (M., 1902);
"Consumer Society" (SPb., 1900);
"The development of universal solidarity" (M., 1902);
"On the receptions of studying financial science" (M., 1903);
"America goes to Europe" (SPB., 1903);
"Essays of the economic and financial life of Russia and the West" (2nd nationals. Articles, M., 1904);
"Confession of a man at the turn of the XX century" (under pseudon. Ivoras, M., 1904);
"Financial right. Vol. I. Teaching on ordinary income "; Vol. Ii: "Budget, local finance, state. Credit "(M., 1905);
"The needs of the working class in Russia" (M., 1905);
"The insurance of workers in Germany" (broch.).
"Policies on the work of the work in Russia in recent years (according to unnecessary documents)" (M., 1906).
"Russian budget" (1907);
"Ural Mountain Plakers" (1910);
"To the new way. To the economic liberation of Russia "(M., 1914).
Ozers I. Kh.

Moscow, March 10 - "Vesti.Economy" Ivan Ozers is a well-known scientist-economist of the Foreign Russia, whose activities accounted for the most difficult period - the beginning of the twentieth century. His vision of budget and tax policies did not lose relevance and in modern times. About the professional fate of the Russian financier - in the joint material "lead. Economic" and the magazine "Budget".

Ivan Khristorovich Ozers (1869-1942) - The son of the former serf peasant, was in the gymnasium only because he showed unprecedented curiosity in the People's Two-year-old school. The teachers contributed to the definition of the peasant son in the gymnasium, in which he studied at the Susanin scholarship and she finished with a gold medal. Election of the Law Faculty of Moscow University, Ozerov became a surprisingly sensitive and prolific specialist in financial law, speaking by modern language, an economist.

Monument tax

The path of Ozersov in science passed through the study of taxes. His master's dissertation was devoted to income tax in England, and the doctoral - the development of direct taxation in Germany. About taxation Professor of Ozerov wrote figuratively: "The tax is a coordinated embarrass, imbued with the rebellious spirit of incitement, the source of freedom, but also torture the instrument. The tax brings the peoples, he also disconnects the nation, the tax is the instrument of technical progress, the tax is the school of the oath, it is also joy Smugglers. Yes, with the help of taxes in the world, the mass of good, but also a lot of evil, shedding the river of blood, the sea tears and acquired the best taste of a person - freedom; and this teacher lies and oaths grateful humanity could erect a monument with the inscription: "human source Freedom.

The tax, according to Ozersov, was an important power of state policy. He considered a serious mistake of the pre-revolutionary ministry of finance, which was uniform who ignore the fact that after the cancellation of the serfdom and the gradual formation of the All-Russian market, the difference in the income and savings of people began to vary greatly.

It was for this reason that Ivan Khristorovich proved the need to introduce a differentiated income tax that could be filled with better treasury, and the farm to revive ". At the same time, Ozerov noted that the Russian taxpayer would then be conscientious when taxation would not be secret, but explicitly and, preferably, fair. For these purposes, he called for the introduction of a serious inheritance tax, a partial redistribution of budget revenues in favor of poor, and most importantly - to strengthen the system of effective state control in budgetary affairs.

"Goatrical side of our budget"

Ozerov always performed for the open state budget. Always tried to turn the budget inside out - show and explain his structure and its reverse side. "The maintenance of our state economy should be absolutely public, and with the stationery secret here it would be time to finish it," the professor insisted. Moreover, the openness of the budget seemed to him important from the point of view of public control, as the problem of government spending is not that there is not enough funds, but that they are used irrational. "We had enough money for everyone," the lakes noticed, "but they lacked them on the culture of the brain."

Finance, according to Ozerov, require a strategic relationship. And it is impossible to solve the key problems of the Russian Empire without serious reform of the tax system, because "so far it has been built under the influence of minute sentiment: they needed money, and they were trying to draw them where at this time it was easier and easiest to get them, at all Without coping with how it affects the population. " The only strong foundation of the Russian economy of Ozerov considered the "welfare of the Russian man." Calling to develop creative attitude towards life in people, which, with the support, could lead to the development of cooperation, in essence, the only one, in his opinion, the economic alternative to the growing monopolization of the turn of the XIX-XX centuries.

In 1907, Ozerov published a book "How to spend people's money in Russia? Criticism of the Russian expenditure budget and state control (according to unnecessary documents)." Such a publication was possible only during the revolution 1905-1907, because it relied on closed ministerial documents to which Ozerov was given temporary access. After the publication, Lakes tried to even attract to the court for the disclosure of official information. But the prosecution did not take place, as the lakes himself assumed, perhaps, because he did not publish, but retained the compromising documents on illegal budget spending of the Grand Princes.

The main problem of the state budget of the Ozerov was formulated as follows: "From the population, we are very much taken, but it is very few with useful work." In the fight against the "politics of misfortune", he paid special attention to insufficient spending on the health of the people and infrastructure, such as roads and mail. Ozers insisted that if popular welfare lags behind the requirements of time, it is necessary first of all to solve the problem of the development of production forces: "When the patient falls forces, they are trying to eat it better." And the budget in the treatment of the Russian economy could be a catalyst for economic activity, including small entrepreneurship. "Russia is terribly rich in his potential forces, you only need to awaken them," called Ozerov.

Troubadur of the Russian industry

The development of industry in Russia of Ozers considered the greatest thing that would allow to move away from consumer attitudes towards the national economy and move to a new productive, creative attitude towards economic life. Ozerov urged "everyone, from the elder to Yunz, to stand under the banners of economism, buying shares of industrial enterprises, if not creative activities to participate in the creation of industry, then at least their savings."

Ozerov was known not only as an economist, but also as a successful financier who followed his own advice. He was a shareholder and a member of the Board of Lensky Gold Covers, the Erivan Cement Plant, the Joint-Stock Company of Hanzhonkova, a Russian writing factory, a sutin publishing house, Lapshin's match factory. The economic flavor did not let him down: he knew how to buy a stock on time and sell in time. Even in the revolutionary 1917, he managed to earn a million on selling shares of the Erian Cement Plant.

Ozerov strongly reminded that in the national economy, each sector depends on the other and any development could not be free, everything is done for someone's account: "We have created industrial Russia in agricultural Russia, living on occupied capital supported by considerable artificial measures. , and this Russia drinks and eats, dresses and dressed up. The cultivation of this industrial Russia has even more sued agricultural Russia. "

The only obstacle in business issues for the lake was its honesty. When, on the recommendation of the former Minister of Finance, A. I. Vyshnegradsky A. I. Putilov invited Ozerov to the Board of a large Russian-Asian bank, he agreed. But, having seen everyday banking practice from the inside, made an exposure article about bank speculation in the "Russian Word", and the Board of the Bank had to leave. No wonder the university teacher of Ozersov Academician I. I. Janjul insisted on the economic meaning of honesty.

Ozers believed that the development of the industry prevents the wrong attitude towards industrialization from the Company. He spoke of various prejudices: "Noble Morality" states that this is not for the intellectual, and the people's submissions were that entrepreneurship is not a state, but exclusively private. The formation of industry at the beginning of the 20th century seemed to him by the key to the continued success of the country, although a certain lag in economic growth could not be noticed. Industry is not only industrialists and capital, but it is primarily working. Ozers vividly supported the idea of \u200b\u200bcreating workers' societies, believing that it is in this way where much more benefits can be achieved - economic enlightenment of the people.

"On the fight against folk darkness!"

Ozerov wrote dozens of books and brochures. Many of them were addressed to a simple reader, some to university students, and a few - to scientists. At the same time, his authority was recognized by all readers, and, more importantly, he managed to explain the complex issues of the economic development of Russia, the difficulties of financial policy, the features of the formation of the state budget to any interested reader. The peasant origin teach him not to throw the knowledge of complex concepts and not hide behind smart phrases. Enlightenment he saw in explanation, which gives an understanding.

"Where are we going? Results of the economic development of the XIX century", "to a new way. To the economic liberation of Russia", "What does America teach us?", "Financial reform in Russia. Where does the state take money and what they spend them?" - The names of Lake books themselves talk about how wide and deeply he saw the course of the historical development of the Russian Empire and as he sincerely hoped for the upbringing of healthy forces in society.

Ozers sometimes loved and ridiculously unsightly features around the world. He did it in literary form. Under the pseudonym Z. Ihorov, he published the "Confession of a man at the turn of the XX century", ridicuing the non-evil people, from the decisions of which the fate of the country may depend on. When the present authors learned about the author, Lakes wanted to even deprive the departments. Maxim Gorky drew attention to the book, who defended the author and his literary alike. In archival papers of Ozerov, a mark has been preserved: "This was shown by Nicholas II, and he wrote:" Does there really have such professors in my universities? "A large story came out, but saved me S. Yu. Witte." Despite the difficulties with the authorities, Ozerov was elected a member of the State Council from the Academy of Sciences and Universities.

After the revolution

Ozers with a big doubt refer to the success of revolutionary changes in Russia. He was confident that from an economic point of view, the revolution brings hunger and cold. Do they need Russia? "European proletariat we will not light a mad children's attempt to create a socialist building," said Ozerov. "True, we are insulting the whole world at our expense from the production of such experiences, and perhaps our historical mission is to be a manure for true culture. ". Despite sharp evaluations, many people treated Ozerov for financial policies and after 1917.

At the end of the revolution of Ozers, lectures in Moscow State University and the Industrial Institute, it works in the National Communications Institute and the Institute of Economic Research, is printed in the magazine "Economist". The main topic of his reflection in the early 1920s. - Measures to combat economic destruction. Ozerov acts with reports, in particular against the introduction of gold appeal in Soviet Russia. The criticism of the economic policy of the Soviet government turned to the lakes by the accusation and arrest "for distrust of Soviet power, for the disbelief in her measures." It was the proposal to send the lakes on the famous "philosophical steamer." Ozers recalls, as his personally, F. E. Dzerzhinsky, asked if a professor believes in the possibility of building socialism in Russia. Ozerov said in response that "his knowledge of the economy and finance of Russia does not allow to hope for the possibility of socialism in a country that has not matured for this." Dzerzhinsky ordered him to let him go, because "lakes - a frank man."

But he could not avoid reference even on a pension, which, because of the aggravated heart disease, the heart of Ozerov came out in 1924. In 1931, 62-year-old Ivan Khristorovich was already in Solovki in a single chamber. In the link he sick emphysema, but the spirit of the Spirit did not lose. "Being in conclusion," recalled Ozerov in 1934, after the amnesty, "I asked me many times or release me - so I wanted to return to my work" On the conditions of economic creativity and the awakening of creative enthusiasm ", or shoot me." In 1935 The trialness from Ozerov was removed, but he was not returned to health. And in 1936 he was placed in the home of the elderly scientists in Leningrad, where Ozerov met the blockade. A scientist died on May 10, 1942. and was buried in the general grave of the Blocade Leningrad.

Today it is worth not to forget the covenant of an outstanding economist I. Kh. Ozerov, who spoke that economic policy requires patience and prudence. "The development of production forces cannot be achieved by one of the feather," the lakes emphasized, "the time will pass before the new generation grows, with other habits, inclinations, with another horizon. The economic decisions must be taken here and now, weigly and thinking about future generations." .

Andrei Yuryevich Volodin, Associate Professor of the Department of Historical Informatics of the historical faculty of Moscow State University. M. V. Lomonosov

,
RSFSR (1917-1922),
the USSR the USSR

Biography

In April 1917, he quit from Moscow University. After the revolutionary 1917 of the lakes, unlike many Russian bankers and entrepreneurs, did not follow in emigration and remained in Russia, where continued scientific activities, in particular the concept of creating an agricultural bank, investigated the financial problems of internal and foreign trade, studied the issues of scientific organization of labor .

Views on industrialization

Russian society in the matter of industrialization of Russia stood at a very low level. Russian society lived a noble morality: away from the industry, this is an unclean and unworthy of each intellectual. But to sit to play cards, at the same time, at the same time, and scold the government - this is a real occupation of a thinking person.<…> We also dominated the populic views<…> That is, the industry is not a state case, but private, that each industrialist is a rogue, which should be landed, that he does not make anything useful; They did not understand that the planting of a large and strong industry and with her work class with us - the greatest thing.

I was a big enthusiast of the industrialization of Russia, and I was often called the Troubadr of the Russian Industry. I dreamed of drinking, to infect with creative enthusiasm our country and called on everyone and everyone to participate in the creation of industry from us; It's time to stop being danutrics in Europe, you need to get up on your own legs, especially when we have had such natural wealth; And I called for everyone, from the elder to Yunz, to stand under the banners of economizma, buying shares of industrial enterprises, if not creative activity to participate in the creation of industry, then, at least with their savings.

Views for Entrepreneurship and Cooperation

It is noteworthy that the idea of \u200b\u200bLake was based on old-handed entrepreneurship in his successful entrepreneurial activity.

Views on state intervention in the economy

Points of Financial Policy

Ozerov was expressed against the summary of the wine-vodka foundation under the budget of agricultural Russia and called for "pumping and pumping quite vigorously in the pockets of the population."

In the book "How popular money is spent in Russia" (1908) of Ozerov writes:

State funds were often spent with us, essentially incorrectly, not in the interests of the national economy as a whole, as a productive expenses occupied a completely insignificant place in our budget ...
The maintenance of our state economy must be absolutely public, and with the stationery secret here it would be time to end ...
Our central bank is in an abnormal position, it is known to be subordinated to the sole power ...
The numbers of our state budget do not always express the actual costs of this or other need. Many agencies and institutions have their own special funds or special capital, of which funds are drawn on various purposes and tasks ...
Oil economy is irrational. Government power is under the strong influence of large capital. The country needs money, and the oilmands are given large dividends for anything ...
We had enough money for everything, but lacked them on the culture of the brain, head ...
Our ugly tax system should be radically rebuilt. Until now, it was under the influence of minute sentiment: they needed money, and they were trying to draw them where at this time it is easier and the easiest way to get them, not at all cope with how it affects the population.

Urban planning

Writing activity

Under the pseudonym Z. Izorova released at the beginning of the 20th century the artworks "Confession of man", "notes of suicide", "Songs of the homeless".

commercial activity

Ozers was a shareholder and a member of the Board of Lensky Golden Ministers, the Erivan Cement Plant, the Tula Land Bank, the joint-stock company Hanzonkov, a Russian writing factory, the publishing house of the Sytin, the lapshinsky match factory and others. I was offered I. D. Syutin cooperation for edition of his own newspaper, in order to "acquire an impact on the formation of public opinion from us," but Satin did not want to quarrel with the government who had ordered to print textbooks. Shortly before the February revolution of Ozerov, the shares of the Erian cement plant for 105 rubles were bought. And then sold them 300, earning more than 1 million rubles for this.

Lifestyle

I. H. Ozerov went in the same clothes for years, did not bother in restaurants, traveled in the second grade. However, it did not interfere with him to give in various temptations: "It was not averse to herself, he said," drink and walk with the ballerinas ", tried drugs, wrote a filmcenery for A. A. Khanzhonkov."

In January 1918, Ozerov publishes in the newspaper "Our Time" an article "The coming builders is cold and hunger." In her he writes:

European proletariat, we will not light the socialist institution for our insane children's attempt. True, we are insulting the whole world at our expense from the production of such experiences, and perhaps our historical mission is to be a manure for true culture.

Works

Income tax in England and Economic and social conditions for its existence (1898; Master's Dissertation);
"The main currents in the development of direct taxation in Germany" (1900; doctoral dissertation);
"What is the consumer society? How to establish it and lead "(SPB., 1896) - Gold medal at the World Exhibition in Paris (1900) and the Prize of the Law Faculty of Moscow University;
"Fighting society and legislation with bad labor conditions (SWEATING SYSTEM)" (SPB., 1901);
"Results of the economic development of the XIX century" (SPB., 1902);
"Mail in Russia and abroad" (SPB., 1902);

Ozers Ivan Khristorovich (1869 - the year of death is not established) - a large Russian economist, head of the department of financial law at Moscow University. Main works: "Organization of income tax in England and a critical analysis of it" (1898), "The main currents in the development of direct taxation in Germany" (1899), "Basics of Financial Science" (1909).

Deeply and comprehensively examined the tax systems of foreign countries, Ozerov, on the example of the national economy of Russia, developed serious proposals for improving the tax system. It is important to emphasize that he used not only the theoretical developments of the precedihood authors, but also an extensive statistical material in economics not only Russia, but also foreign countries. Having considered the ratio of budget revenues and expenses, he criticized the use of such sources of state revenues as excise taxes, wine monopoly, other state regalia. He was a supporter of tightening control over the rational expenditure of budgetary funds.

Progressive income tax

The main direction of reforming the tax system considered the introduction of income tax with a progressive scale and emphasized that the scale should be moderately progressive, that is, transitions from one rate to another should not exceed 5%. Justifying the need to transition to income tax, I.Kh. Ozers believed that his introduction should not cancel other direct and indirect taxes, otherwise it would be impossible to concentrate income in the budget received from various sources. At the same time, it indicated that for normal operation of the income taxation system, it is necessary to ensure a decent level of income of the population. As an example, he cites the impoverishment of the peasantry, which prevented the introduction of a normal income tax system.

Stimulating the role of taxes

Studying taxes as a source of income of the state budget, I.Kh. Ozerov pointed out their important role in stimulating production. It believed that the tax was an instrument of economic and social transformations, a tool for the redistribution of property, the development of various forms of industry.

Considering the general principles of taxation, I.Kh. Ozers emphasized that taxes should spare capital, contribute to the development of production. Until today, his expression has not lost the urgency that it means to "kill the chicken, carrying golden eggs." At the same time, he believed that taxes should not reduce the level of consumption of the population.

After analyzing the development of the theory of taxes in Russia, it can be noted that many theoretical problems of taxation were reflected in the works of domestic economists. Theoretical searches in the XIX century were especially successful, while it is important to emphasize that the research results were introduced into the practice of taxation. The most important of them is the abolition of pillow, the introduction of excise taxes on alcohol products, commercial tax, streamlining land tax, theoritical substantiation of income tax.