The monograph examines the history of Russian taxation of the 16th-18th centuries. in the context of the problem of "taxes - wars." The degree of influence of geopolitical factors on the change in tax forms and fiscal priorities of the Russian state is shown; the role of the community in shaping the taxation system; the share of military spending in the state budget of Russia and European countries has been determined; and also considered the Russian tax system within the framework of the concept of the military-fiscal state of the early modern era.