The study of the formation and development of industrial taxation in a historical context makes it possible to determine the causes of economic growth and an increase in the standard of living of the population of both individual regions and the country as a whole. The reform of the Russian tax system during the period of socio-economic transformations of the second half of the 19th - early 20th centuries allowed us to achieve positive dynamics of industrial growth and national welfare, therefore, this experience urgently requires careful study, which determines the relevance of our research. The purpose of the article is to determine the size and dynamics of industrial taxation in the Kingdom of Poland in the second half of the 19th - early 20th centuries by studying the industrial development of the Privislensk provinces and comparing their level of taxation with the taxation of other industrial regions of the Russian Empire. The sources for our research were, first of all, the yearbooks of the Ministry of Finance of the Russian Empire, as well as other reference publications of the period under study. The leading method of research is historical and comparative, methods of synchronization and system-functional analysis were also used. As a result of the conducted research, we came to the conclusion that there was an established system of industrial taxation in the Kingdom of Poland of the period under study, which allowed us to collect significant amounts of money from the taxation of industry and trade, exceeding similar revenues from other industrial regions of Russia, such as the Urals and the Southern Industrial region. Of particular importance is the fact that the volume of industrial products produced in other regions of our country exceeded the similar indicator of the Privislensk provinces.

The study of the formation and development of industrial taxation in a historical context makes it possible to determine the causes of economic growth and an increase in the standard of living of the population of both individual regions and the country as a whole. The reform of the Russian tax system during the period of socio-economic transformations of the second half of the 19th - early 20th centuries allowed us to achieve positive dynamics of industrial growth and national welfare, therefore, this experience urgently requires careful study, which determines the relevance of our research. The purpose of the article is to determine the size and dynamics of industrial taxation in the Kingdom of Poland in the second half of the 19th - early 20th centuries by studying the industrial development of the Privislensk provinces and comparing their level of taxation with the taxation of other industrial regions of the Russian Empire. The sources for our research were, first of all, the yearbooks of the Ministry of Finance of the Russian Empire, as well as other reference publications of the period under study. The leading method of research is historical and comparative, methods of synchronization and system-functional analysis were also used. As a result of the conducted research, we came to the conclusion that there was an established system of industrial taxation in the Kingdom of Poland of the period under study, which allowed us to collect significant amounts of money from the taxation of industry and trade, exceeding similar revenues from other industrial regions of Russia, such as the Urals and the Southern Industrial region. Of particular importance is the fact that the volume of industrial products produced in other regions of our country exceeded the similar indicator of the Privislensk provinces.