Journal of Tax Reform

The author analyzes the USSR monetary practices and policies during the period of monetary taxes revival, which was the primary foundation for USSR tax and industrialization financial budget. The research was done by analyzing tax reforms in the works of Russian leading scientists of the NEP period: M. I. Bogolepov, N. P. Bryukhanov, P. P. Hensel, I. M. Kulisher, F. A. Menkov, P. V. Mikeladze, I. I. Reingold, I. I. Sokolnikov, V. N. Tverdokhlebov, L. N. Yurovsky. The author demonstrates that tax revival was entirely determined by the state of financial management in the country after the collapse of the Soviet Russia military communism period. The application of such tax tools as replacement of surplus-appropriation with the natural tax; introduction of the first nationwide monetary tax - tax on trade in the form of patent and equalization charges, the income tax on companies’ revenues, excises is described in detail. The author concludes that Soviet Russia was creating its financial management for industrialization, which was matching the historical task of the ruling party - to build socialism. The revival of the monetary tax system started with tough and plain from the construction point of view direct and indirect tax forms. However, the elasticity of the first monetary taxes provided the budget with essential tax income in a short period. The analyzed results of 1921-1924 tax policy and practice allowed to demonstrate their relevance for solving urge economic problems of modern Russia. Tax building experience of the USSR is similar to the Russian Federation reindustrialization tasks (IT technologies). Relevant tax policies and practices of the NEP period allow to indicate certain aspects of modern tax policy and practice adaptation to the formation of internal investment sources in the period of transition to technological and innovative model of Russian economy.

Highlights

1. Tax revival was entirely determined by the state of financial management in Soviet Russia after the collapse of the military communism period
2. The revival of the monetary tax system started with tough and plain tax forms from the construction point of view
3. Soviet Russia was creating its financial management for industrialization based onthe tax tools of the twenties of the last century
4. The experience of 1921–1924 tax policy and practice might be relevant to solve some urge economic problems of modern Russia

For citation

Pushkareva V. M. Tax policies and practices of money tax revival in Soviet Russia (1921–1924) and their relevance. Journal of Tax Reform, 2017, vol. 3, no. 1, pp. 52–62. DOI: 10.15826/jtr.2017.3.1.031

Article info

Received January 14, 2017; accepted March 2, 2017

fiscal policy; money taxes; inflation; taxation principles; direct taxes; excise taxes; tax design; industrialization; reindustrialization (IT); fiscal efficiency

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