The issues of the features of the legal regulation of the military duty of male by military obligations are considered to be taxed in the field of entrepreneurial activity, in the Russian Empire of the XVIII – early XX centuries, due to the presence of spaces in the domestic law sci-ence on the study of these issues. Features of the legislative practice of the formation of certain institutions of military law and the devel-opment of the system of industry military legislation in Russia during the government of military reforms in the first quarter of the XVIII centuries were revealed. General trends in interaction in the domestic legal system of military law and entrepreneurial and tax law were identified in terms of the specifics of the regulatory security of legal persons who fulfill national obligations at the same time: military and paying tax for the right to engage in professional entrepreneurial activity. Based on the analysis of the accumulated historical experience of the Russian Empire, a conclusion was concluded about the effectiveness and the advisability of providing benefits for the performance of military duty for entrepreneurs.

Russian Empire, military law, military reform, military service, recruitment, military service, entrepreneurs, entrepreneurial activity, merchant certificate, taxation, and industrial tax

Ganusenko Irina Vladimirovna – Candidate of Juridical Sciences, Associate Professor the Department of the Constitutional Law and Theory Law, Law Institute, Irkutsk State University (1, K. Marx st., Irkutsk, 664003, Russian Federation), e-mail: con-stkaf@lawinstitut.ru

Ganusenko I. V. Osobennosti pravovogo statusa sub"ektov nalogooblozheniya predprinimatel'skoj deyatel'nosti kak voennoobyazannyh v Rossijskoj Imperii [Peculiarities of the legal status of subjects of entrepreneurial activity as a military person responsible in the Russian Empire] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2022, no 4(99), pp. 3 - 10. DOI 10.26516/2071-8136.2022.4.3. (in Russian).

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