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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2015. № 12. Part 2. P. 54-56.
SCIENTIFIC AREA: Historical Sciences and Archeology
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BUDGET POLICY OF THE MORDOVIAN AUTONOMOUS SOVIET SOCIALIST REPUBLIC IN 1946-1950

Bogdashkina Yuliya Viktorovna
Ogarev Mordovia State University


Abstract. The article examines the issues connected with activities in the area of the budget policy of the Mordovian Autonomous Soviet Socialist Republic in the period of the first post-war five-year plan (1946-1950) - the changes of the tax system (the abolition of emergency tax, the reconsideration of the tariff rates of agricultural tax), the reorientation of the revenues and items of expenditure of the Mordovian Autonomous Soviet Socialist Republic budget. The conclusion is made about the increase of the role of turnover tax in the state finance and the significant growth of taxation pressure on the rural population.
Key words and phrases: бюджет, бюджетная политика, сельскохозяйственный налог, налог с оборота, послевоенные трудности, budget, budget policy, agricultural tax, turnover tax, post-war difficulties.
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References:
  1. Mariskin O. I. Nalogooblozhenie rossiiskoi derevni v 1946-1953 godakh (po materialam Mordovskoi ASSR) // Ekonomicheskaya istoriya. 2012. № 2. S. 46-52.
  2. Matveev A. P. Sistema upravleniya promyshlennost'yu stroitel'nykh materialov vo vtoroi polovine 1940-kh - nachale 1950-kh godov: regional'nyi uroven' // Vestnik Chuvashskogo universiteta. 2012. № 2. S. 54-60.
  3. Tsentral'nyi gosudarstvennyi arkhiv Respubliki Mordoviya (TsGA RM). F. R-234. Op. 4.
  4. TsGA RM. F. R-234. Op. 6.
  5. TsGA RM. F. R-662. Op. 40.

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