Emancipation reform of 1861 century. In Congress Poland, serfdom had been abolished before it became Russian (by Napoleon in 1807). Serfdom was abolished in governorates of Estonia in 1816, in Courland in 1817, and in Livonia in 1819. In 1797, Paul I of Russia decreed that corvee labor was limited to 3 days a week, and never on Sunday, but this law was not enforced. Beginning in 1801, Alexander I of Russia appointed a committee to study possible emancipation, but its only effect was to prohibit the sale of serfs without their families. Beginning in 1825, Nicholas I of Russia expressed his desire for
Taxation in Russia businesses, imputed tax on retail operations, and redesigned the taxation of private and corporate motor vehicles. On January 1, 2004 the VAT rate decreased from 20 percent to 18 percent. In 2007–2008 Putin, both as president and later as prime minister, promoted a decrease in the VAT rate to 12 percent by 2010; Putin's allies Sergey Chemezov and Minister of Economics Elvira Nabiullina support this proposal. Minister of Finance Alexey Kudrin opposed the change due to the need to finance the Pension Fund and the rearmament of Russian troops. On January 1, 2005 Russia abolished the tax on advertising—the last