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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2011. № 7. Part 1. P. 140-142.
SCIENTIFIC AREA: Historical Sciences and Archeology
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INCOME TAX UNDER THE CONDITIONS OF WAR COMMUNISM

Sokolov Evgenii Nikolaevich
Ryazan' State University named after S. A. Esenin


Abstract. The author describes the situation of income tax collection in the first years of soviet rule, analyzes the reasons of Bolsheviks' unsuccessful attempts to adapt the form of direct taxation to a new socio-political system under the conditions of war communism economic system.
Key words and phrases: Народный комиссариат финансов, финансовые отделы, Советы, налоговая система, крестьянство, декрет, People's Commissariat of Finance, financial departments, Soviets, tax system, peasantry, decree.
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References:
  1. Dekrety Sovetskoi vlasti. M.: Izd-vo politicheskoi literatury, 1964. T. III. 664 s.
  2. Ibid. M.: Izd-vo politicheskoi literatury, 1968. T. IV. 731 s.
  3. Ibid. M.: Izd-vo politicheskoi literatury, 1971. T. V. 701 s.
  4. Ibid. M.: Izd-vo politicheskoi literatury, 1973. T. VI. 584 s.
  5. Istoriya Ministerstva finansov Rossii: v 4-kh t. M.: INFRA-M, 2002. T. II. 512 s.
  6. Rossiiskii gosudarstvennyi arkhiv ekonomiki (RGAE). F. 7733. Op. 1.
  7. Trudy Vserossiiskogo s"ezda zaveduyushchikh finotdelami: plenarnye zasedaniya. M.: Redaktsionno-izdatel'skaya kollegiya NKF, 1919. 144 s.
  8. Trudy Vserossiiskogo s"ezda zaveduyushchikh finotdelami: raboty sektsii i doklady. M.: Redaktsionno-izdatel'skaya kollegiya NKF, 1920. 167 s.

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