Tax policies and practices of money tax revival in Soviet Russia (1921-1924) and their relevance
Abstract
Highlights
- Tax revival was entirely determined by the state of financial management in Soviet Russia after the collapse of the military communism period
- The revival of the monetary tax system started with tough and plain tax forms from the construction point of view
- Soviet Russia was creating its financial management for industrialization based onthe tax tools of the twenties of the last century
- 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
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DOI: https://doi.org/10.15826/jtr.2017.3.1.031
Copyright (c) 2017 Valentina M. Pushkareva
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