Order of St. Vladimir, 4 degrees Ivan Christoforovich Ozerov (pseudonym Ikhorov; 1869–1942) – Russian professor, financier, economist, urban planning specialist, prose writer.

In (Germany), England, France and Switzerland, he collected materials about the features of the development of tax systems and the basic principles of financial law, customs policy, the relationship of entrepreneurs and wage workers, the evolution of cooperation and so on.

In 1898 he received a master's degree for his thesis "Income tax in England and the economic and social conditions of its existence".

In February 1900 he defended his doctoral thesis "The main trends in the development of direct taxation in Germany in connection with economic and social conditions" and was appointed first extraordinary (1901), and since March 1903 – ordinary professor of the department of financial law of Moscow University.

[2] In 1901, he took part in the activities of the Moscow Society of Mutual Assistance of Mechanical Production Workers, created on the initiative of S. V. Zubatov.

[3] He told about his participation in the activities of the Company in detail in the book "Policy on the Work Issue in Russia over the past years".

In July 1911, he was again appointed an ordinary professor at Moscow University and headed the department of financial law until April 1917.

With research and development goals going around Russia, getting acquainted with real production and banking activities, Ozerov gave entrepreneurs, engineers and accountants a wide variety of vital advice: "I saw that there was something to attach to the head torso or tail":[2] so, he recommended that he buy a forest area in a paper mill so as not to depend on wood prices; cement plant – to build a driveway to use cheap Moscow region coals; Moscow Mayor – to use the coal burned in the mines near Moscow to light and heat the city.

After the revolutionary year of 1917, the Ozerov, unlike many Russian bankers and entrepreneurs, did not follow in emigration and stayed in Russia, where he continued his scientific activities, in particular, he developed the concept of creating an agricultural bank, studied the financial problems of domestic and foreign trade, and studied the scientific organization of labor.

Cooperating with the Economist magazine of the industrial and economic department of the Russian Technical Society, he proposed effective, in his view, ways to get the country out of the chaos.

By a decree of the Central Executive Committee of the USSR of June 19, 1935, his conviction was lifted and in 1936 he and his wife were settled in the Nursing House of Scientists in Leningrad.

"", The struggle of society and the state with bad working conditions "", The development of universal solidarity "", To fight against the people's darkness! "

However, he paid no less attention to the problems of institutionalizing group interests, considering them in the context of changes in the economic life of Europe and the United States.

I dreamed of drinking, infecting our country with creative enthusiasm and urged everyone to participate in creating industry in our country; it's time to stop being a tributary of Europe, you have to stand on your own feet, especially when we have such natural wealth; and I urged everyone, from old man to youth, to stand under the banner of economism, to buy shares of industrial enterprises, if not by creative activity to participate in the creation of industry, then at least with their own savings[7]Ozerov believed that "we need to create a new type of entrepreneur, with a broad outlook, on a large scale, with other methods"[7] He spoke and wrote about the need to establish in Russia "an elastic social system that would give everyone the opportunity to develop their strength", advocated raising interest in science, raising "another generation with different heads and other habits", spoke in favor of switching from low-paid labor to highly paid.

He believed that in a historical perspective, cooperation could make adjustments to the legal system, improve the budget, and reveal its potential.

Ozerov was the most consistent of the so-called consumer societies, capable of uniting different classes, reducing or completely blocking social tensions that inevitably grow under capitalism.

[7] Ozerov emphasized that without a reversal of the general economic policy of the Stolypin agrarian reforms, which he hailed as a "creative" undertaking of the government of "great importance", "there can't be much confusion".

For years, Ozerov advocated the introduction of a differentiated (elastic) income tax, argued in the stimulating value of this innovation (long known in Europe and America) for the development of classes and economic life, for replenishing state coffers.

It provided for a redistribution of the tax burden in favor of the poor and a wider taxation of inheritances, review of official salary rates for senior officials, stopping the pernicious practices of unspoken budgets, strengthening the state control system and turning it into an effective force, nurturing conscientiousness with Russian taxpayers.

The management of our state economy must be completely public, and it's time to end the clerical secret here ... Our central bank is in an abnormal position, it is known to be subject to the sole authority ...

Until now, it was built under the influence of minute moods: money was needed, and they tried to scoop them where, at a given time, it would be easier and easiest to get them, without at all coping with the effect this would have on the population.

[7]In 1906 he published the book "Big Cities, Their Tasks and Management Tools", becoming one of the founders of the theory of urban planning.

In 1915, Ozerov sharply criticized the current situation: If Peter the Great had risen at the present time, how bitter it would be for him to see what is happening with us, our stagnation.

[2] In 1917, a scientist unflatteringly responded to the Provisional Government, whose ministers "did not argue about land reform, but about whether it was possible to allow meetings in the territory along which the trams pass and their rails run".

[7] In January 1918, Ozerov published in the newspaper "Our Time" an article entitled "Coming builders – cold and hunger."