PROVINCIAL EXCISE OFFICES IN THE BELARUSIAN LANDS IN THE PERIOD 1897–1918

This article examines the reasons for the transition in the Russian Empire from the excise system to the wine monopoly at the end of the XIX century. In the process of the study the order of organization of state sale of beverages in the Belarusian lands was analyzed and the key areas of activity of provincial excise departments in the field of taxation of alcoholic beverages, including the production and sale of alcohol, were identified. The criteria of the quality standard of strong alcohol formed in the late XIX - early XX centuries are established. The study characterizes the process of evacuation of provincial excise offices in the Belarusian lands on the eve of the First World War. The main factors that had a negative impact on the order of their realization are highlighted. Besides, the mechanism of liquidation of local institutions on administration of excise duties is considered and the characteristic of financial results of their activity is presented, which allowed to form a holistic picture of the system of indirect taxation of alcoholic beverages in the Belarusian lands at the end of the XIX - beginning of the XX centuries.