Almaz Raisovich Muhamadeev,
Institute of History named after Sh.Mardzhani
of the Academy of Sciences of the Republic of Tatarstan,
Entrance 5, Kremlin, Kazan, 420014, Russia,
almazrm42@mail.ru.
The article studies the tax system of Volga Bulgaria before the official adoption of Islam. The main sources of information about taxes in the state of the Volga Bulgarians of the pagan period are the Arabic authors Ibn Ruste and Ibn Fadlan. Taxation of the Volga Bulgarians was universal and regular, based on the ancient traditions and rules of levying taxes. The main tribute was a house-tax levied on tribesmen. The existence of a house-tax at the Volga Bulgarians speaks about their relative wealth. The objects of this tax, according to various sources, were furs, cattle, horses, etc. Items of taxation varied depending on the demand for particular products in the international markets, for instance, furs. The object of the tax was also determined by the type of economic activity of a particular tribe or community. However, the rural community was the absolute owner of its land. The ruler of the Volga Bulgarians had no rights to the harvests of farmers. In addition, the state treasury was replenished with the tribute from dependent peoples. Adjoining the communal lands of the conquered peoples, the Bulgarian nobility did not drive them from their homes, but forced these peoples to pay tribute, thus turning them in a dependent population. The tribute from them was mostly paid in the form of furs and it significantly replenished the state treasury. The Volga Bulgarians had a vassal relationship to the Khazars, and were forced to collect tribute in favour of the Khazar Kagan. There is an opinion that the tax in the form of a sable skin, collected from each house, used to be an additional tax, intended for the Khazar Kagan.
Key words: Volga Bulgaria, pre-Islamic period, tax system, main tax, house-tax, tribute, furs, cattle, treasury.