Nicholas BRZHESKY Kornilevich

(1860 - 1910). He was vice-director of the department neokladnyh fees, administering the affairs of Finland, His Majesty's Office and a member of the Tariff Committee, Ministry of Finance. First work Brzheskogo: "The public debt of Russia (St. Petersburg, 1884), performed under the guidance of Professor VA. Lebedeva, represents a serious and valuable work on the subject, until, as correctly noted in the preface, "is not exposed in our literature, detailed and coherent processing". It was first compiled and developed "The fragmentary information about the origin, development, composition and forms of state debt to Russia. In the last chapter of the book Brzhesky, in considering how to improve the situation of our finances, and then the former difficult, and how to raise the public credit, quoted N.H. Bunge on the need to build financial power "on the continuous improvement of people's welfare". Master's thesis Brzheskogo "tax reform" (St. Petersburg, 1888) is devoted to theories of taxation French XVIII century. "The development and organization of the tax-paying taxation - the author says in the preface - are in very close connection with the development and organization of state power and society". Guided by this idea, . Brzhesky tries to give answers to the questions: "How and why were the projects and the theory of tax reform in France in the last century, . under the influence of the conditions and circumstances among which they have evolved, . what purpose was served, . in the name of what ideas have been proposed and in what respect were the socio-political conditions of life of the people in this era,
. The problem is formulated broadly, but performed rather poorly, social, political, economic and financial reality is scheduled pale and often wrongly emphasizes the theoretical picture. Service classes in the commission to review the statutes concerning the levying of fees from the peasants accountant, . formed under the Ministry of Finance in 1893, . Brzheskogo led to the publication of his next work, . "Inquiry", . under the title "Collective responsibility of rural societies,
. Judgments of editorial commissions for drafting the provisions of 19 February 1861, Mr.. and government views in the period from 1861 to 1895 (St. Petersburg, 1896). In connection with this work and is a doctoral dissertation Brzheskogo "tax arrears and esprit de corps of rural societies. Historical and critical review of existing legislation in connection with the practice of tax-paying peasant affairs "(St. Petersburg, 1897). This - not a purely scientific work. The author had in mind to prove the thesis, useful for financial and economic policies, Finance Minister of the time, S.YU. Witte, who is devoted to the work Brzheskogo. We had to convince that huge increase in tax arrears of rural societies in accountant fees was not caused by the decline of national welfare, not the impoverishment of the countryside, not the high fees and bad forms of collection. Collective responsibility, the police how to levy taxes - that's the trouble, that's the root of evil, and the average peasant welfare must be higher than the current maintenance. At the end of the work cited, as in the conclusion of the first words of the Minister of Finance, but not N.H. Bunge and S.YU. Witte: "If our rural life begins to move along the path of capitalist development, . it only proves, . that the overall improvement in economic conditions, . favoring the growth of national welfare, . was clearly an expression of his and rural life ",
. Sure, . esprit de corps - a very imperfect method of charging, . and considerable service to the peasantry had Brzhesky, . promoting the abolition of the institution, but must not reduce the gravity of our financial system for the peasants to the existence of bad forms of collection,
. Next Brzheskogo - "Community life and economic insecurity of the peasants" (St. Petersburg, 1899). According to the author, esprit de corps and the community are inextricably bound together, as well as the esprit de corps - the cause of tax arrears, then the community is harmful. It leads to the impoverishment of the peasantry in general. In 1901 Brzhesky produced a very valuable and interesting book: "Natural guilt peasants and worldly duties". Neuravnitelno distributed, these fees and duties, according to Brzheskogo - an excessive burden for the peasants. In 1902, Mr.. published "Sketches of the legal life of the peasants, and in 1908. - The last work Brzheskogo: "Sketches of agrarian life of the peasants. Issue I. Zemledelchesky center of Russia and its scarcity ". Economic testament Brzheskogo be sought in his "Sketches of agrarian life of the peasants'. Here, . wise with experience and knowledge and become aloof from active service, . The late economist recognizes and impoverishment of the peasant economy of the central agricultural belt, . and land hunger, . and economic routine, . and ignorance of the population, . and lack of initiative, . and powerlessness of the village, . and obsolescence, . incompleteness and the backwardness of the agrarian legislation,
. "In cash terms such impoverishment of the agricultural population becomes fatal inevitability" - says Brzhesky. "Peasant budget deficit has become a chronic phenomenon, and it is not only decreases with time, but grows". Land management policies of the last few years, helping peasant economy: a new course of our land, despite the energy shown by the Government, despite the large costs did not justify the associated expectations. The agrarian question still stands in all its terrific grandeur ". Exit - "in the broad development of public initiative", to be updated throughout the life of the people in the unit of local government, a number of local unions vsesoslovnyh ". M. Friedman.