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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2017. 2. P. 66-68.
SCIENTIFIC AREA: Historical Sciences and Archeology
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BACHELORS TAX IN HISTORICAL RETROSPECTION

Grigor'ev Igor' Aleksandrovich
Ogarev Mordovia State University


Abstract. In the article the author provides an analysis and assessment of the bachelors, single and childless citizens tax. The focus of the work is on consideration of legislative acts of the war time related to this issue. Basing on the analysis of both Soviet and modern literature the researcher makes a conclusion about the place of this tax in economic history of our country. On the basis of the studied materials the paper gives an argumentative assessment of tax policy outcome in this sphere.
Key words and phrases: , , , , , , tax, bachelors, single citizens, childless citizens, social justice, mother-and-child protection.
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