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Налоговая Политика Белых Правительств На Юге России В 1919-1920 Гг

Author

Listed:
  • Карпенко Сергей Владимирович

    (Кафедра истории России Новейшего времени Историко-архивного института РГГУ)

Abstract

Основное внимание при разработке и проведении налоговой политики белых правительств на юге России во время Гражданской войны уделялось налоговому законодательству, характеристике прямых и косвенных налогов, их собираемости. В статье показано, что эффективность налоговой политики была низкой из-за массового уклонения населения от уплаты налогов и коррупции в государственном аппаратею

Suggested Citation

  • Карпенко Сергей Владимирович, 2011. "Налоговая Политика Белых Правительств На Юге России В 1919-1920 Гг," Экономический журнал, CyberLeninka;Общество с ограниченной ответственностью "Издательство Ипполитова", issue 24, pages 111-121.
    • Handle: RePEc:scn:014943:13926663
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