Sergei G. Belyayev
Indirect Taxes, Duties and Government Monopolies in Russian Financial Policy during the First World War (1914 - February 1917),
in: Ekonomicheskaja istorija. Ezhegodnik (Economic Hystory. Yearbook). 2001, Moscow: ROSSPEN, 2002, p.269-290.

The article examines the problem of reforming indirect taxation and projects to introduce state monopolies aimed at eliminating budget deficit, resulting from the wine monopoly cancellation, and tended to increase during the war. During the pre-war period the Russian government actively resorted to indirect taxation, though still not daring to monopolize raw materials and the essential goods trade. As a result of this policy, budget revenues increased substantially, allowing the government to fight the growth of budget deficit.