History of serfdom process, referred to as "second serfdom" or "export-led serfdom", persisted until the mid-19th century and became very repressive and substantially limited serfs' rights. Before the 1861 abolition of serfdom in Russia, a landowner's estate was often measured by the number of "souls" he owned, a practice made famous by Gogol's 1842 novel "Dead Souls". Many of these countries abolished serfdom during the Napoleonic invasions of the early 19th century. Serfdom remained in force in most of Russia until the Emancipation reform of 1861, enacted on February 19, 1861, though in the Russian-controlled Baltic provinces it had been abolished at the
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