Russia’s Tax Policy After the Occupation of Derbent

The roots of several serious problems faced by the Azerbaijani people can be traced back to the beginning of the 19th century. Thus, the complex international situation that arose in the region in the late 18th and early 19th centuries led to the end of Azerbaijan's state independence and the division of the country's territory between the Russian and Qajar empires. The treaty of Gulistan was signed on October 12, 1813, placing an end to the war between two empires, which was occurred in 1804-1813. According to the terms of the treaty, Derbent occupied in 1806, came under the control of the Russian Empire. In studying the topic, major attention is paid to the taxes and duties imposed by the tsarist government on the population after the occupation of Derbent and the impact of events in the region on the socio-political situation. And, this work examines the tax policy changes made by the tsarist government during the Khanate period, including city obligation, housing and service taxes during military operations. At the same time, investigation revealed that Derbend residents paid oklad and zemski taxes to the city budget, however these taxes weren’t transfered to the city budget, and taxes increased after the occupation.