Regimul fiscal al producției și comerțului cu vinuri în Basarabia (1812-1863) [Articol]

Abstract

In the present study we aim to analyze the fiscal regime operated in Bessarabia in the period 1812-1863 regarding the production and trade of wine. On the one hand, in state localities, starting with 1827, the production and trade of wine was declared non-taxable. On the other hand, in the manorial localities, the owner’s monopoly on the production and trade of wine was maintained, and all other inhabitants were subject to special taxes in order to benefit from this right. The privilege granted by the imperial authorities was similar to the one existing in Crimea, aiming to encourage the wine-growing branch, targeting the production of wine, as well as the trade in wine, both wholesale and retail. But the inclusion of Bessarabia in the concession system along with the governorates of Novorossia, generated permanent disputes between concessionaires, landowners and other industrialists regarding the tax regime of the wine trade. It was not until 1863 that this entire concession system was liquidated. But the change would not bring relief to the winemakers of Bessarabia; on the contrary, the state excise tax on the production of grape spirit would affect the fortification and maturation of the wines.