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Теоретичне Дослідження Оподаткування В Літературі 1920-30х Років
[An overview of theoretical research on taxation in the soviet literature from the 1920s and 1930s]

Author

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  • Tamilina, Larysa

Abstract

В другій половині 1920х років в літературі визнавався факт переродження природи податків в радянських умовах, для яких характерним було привалювання державної форми власності, планування виробничої та збутової діяльності держпідприємств та встановлення державою цін на продукцію промисловості. Останнє обумовило необхідність пошуку нового податкового механізму, який би не суперечив загальним принципам командно-адміністративній моделі економіки.

Suggested Citation

  • Tamilina, Larysa, 2013. "Теоретичне Дослідження Оподаткування В Літературі 1920-30х Років [An overview of theoretical research on taxation in the soviet literature from the 1920s and 1930s]," MPRA Paper 96490, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:96490
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    References listed on IDEAS

    as
    1. Mr. Stanley Fischer & Ms. Ratna Sahay, 2000. "The Transition Economies After Ten Years," IMF Working Papers 2000/030, International Monetary Fund.
    2. Vito Tanzi, 1990. "Public Finance in Developing Countries," Books, Edward Elgar Publishing, number 420, March.
    3. Mr. Vito Tanzi & Mr. Howell H Zee, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 2001/001, International Monetary Fund.
    4. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
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    More about this item

    Keywords

    taxation; soviet tax policy;

    JEL classification:

    • H00 - Public Economics - - General - - - General
    • N00 - Economic History - - General - - - General

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