title: The Russian Income Tax Against the Background of the Sociopolitical Events of 1917–1920s
metadata.name: dc.contributor.author
metadata.value: Morozova, O. M.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Troshina, T. I.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2023-08-18T09:05:34Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2023-08-18T09:05:34Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2023-06
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Morozova O. M., Troshina T. I. ‘The Russian Income Tax Against the Background of the Sociopolitical Events of 1917–1920s’, Modern History of Russia, vol. 13, no. 2, 2023, pp. 322–338. https://doi.org/10.21638/spbu24.2023.204 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu24.2023.204
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/43788
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The introduction of income tax in Russia has a long history, but not all stages of this process have been
  covered in scholarly publications. Due to the low efficiency of the tax institutions of the post-revolutionary governments,
  their law-making activities and attempts to collect income tax in 1917–1921 remain under-researched.
  What little the Soviet and White governments had in common was their willingness to base their fiscal practices on
  the imperial legislation. The practice of application revealed differences. The Bolsheviks consistently developed
  the existing framework, trying to find forms of tax collection appropriate to the country’s situation despite a long
  phase of failure in their attempts. Not only the central authorities, but also the county councils and congresses
  were given greater freedom in rulemaking. In contrast to this experience, the opponents of the Soviet power,
  didn’t work out the contours of the emergency financial system. The decrees and orders of the White governments
  were only created to respond to inflationary processes. The construction of the peacetime tax system
  continued under the extraordinary conditions of economic crisis and famine. The Soviet government and the
  People’s Commissariat of Finance did not abandon the idea of the income tax, considering its presence a sign of
  maturity of the tax system and the guarantee of stability of revenue receipts in the budget. At the stage of the class
  struggle in the economic sphere in the 1920s, it was used as a tool to restrain the growth of bourgeois elements
  in trade and production. The introduction of this type of tax in the agricultural collective sector lasted for decades.
  Sporadic attempts to use it in the 1920s were unsuccessful. It was not until 1992 that it took the form of a personal
  income tax.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: The research is supported by the Russian Science Foundation (RSF), project no. 22-18-20061 “Foreign Concessions
  in the Arkhangelsk Province: Regional Experience of Foreign Economic Contacts under the Isolation of
  Soviet Russia”, https://rscf.ru/project/22-18-20061/
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Modern History of Russia;Volume 13; Issue 2
metadata.lang: -
metadata.name: dc.subject
metadata.value: income tax
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax legislation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: People’s Commissariat of Finance
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: revolution
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: 1917
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Russia
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Civil War
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: New Economic Policy
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: The Russian Income Tax Against the Background of the Sociopolitical Events of 1917–1920s
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 04.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/43788/1/04.pdf
resources.format: Adobe PDF
resources.size: 787,69 kB