Soviet Taxation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Soviet Taxation write by Franklyn D. Holzman. This book was released on 1962. Soviet Taxation available in PDF, EPUB and Kindle.
States of Obligation
States of Obligation - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook States of Obligation write by Yanni Kotsonis. This book was released on 2014-01-01. States of Obligation available in PDF, EPUB and Kindle. Beginning in the 1860s, the Russian Empire replaced a poll tax system that originated with Peter the Great with a modern system of income and excise taxes. Russia began a transformation of state fiscal power that was also underway across Western Europe and North America. States of Obligation is the first sustained study of the Russian taxation system, the first to study its European and transatlantic context, and the first to expose the essential continuities between the fiscal practices of the Russian Empire and the Soviet Union. Using a wealth of materials from provincial and local archives across Russia, Yanni Kotsonis examines how taxation was simultaneously a revenue-raising and a state-building tool, a claim on the person and a way to produce a new kind of citizenship. During successive political, wartime, and revolutionary crises between 1855 and 1928, state fiscal power was used to forge social and financial unity and fairness and a direct relationship with individual Russians. State power eventually overwhelmed both the private sector economy and the fragile realm of personal privacy. States of Obligation is at once a study in Russian economic history and a reflection on the modern state and the modern citizen.
An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union
An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union write by Victoria P. Summers. This book was released on 1995. An Analysis of Value-Added Taxes in Russia and Other Countries of the Former Soviet Union available in PDF, EPUB and Kindle. Since the dissolution of the Soviet Union at the end of 1991, Russia and the other countries which were members of the USSR have adopted value-added taxes. The value-added tax now provides a very significant portion of total tax revenue in all of these countries. Ideally, the value-added tax will serve as a relatively efficient, neutral, revenue source at the national level. The Russian value-added tax, however, contains a number of unique provisions, reflected in the laws of many of the other transition countries, which cause it to fall short of this standard. These countries also must decide how their value-added taxes are to apply to trade among themselves. This paper describes several of the provisions unique to the Russian value-added tax and analyzes their probable effects. It then discusses the development of arrangements which have evolved to date with respect to applying the value-added tax to trade among the transition countries, and suggests possible answers to the vexing questions raised by this issue.
Taxation in the Soviet Union
Taxation in the Soviet Union - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxation in the Soviet Union write by Michael Newcity. This book was released on 1986-03-18. Taxation in the Soviet Union available in PDF, EPUB and Kindle. Study commenting on fiscal law and the taxation system in the USSR - considers the historical development of Soviet taxation and the role of taxes in raising revenue for national budget; examines taxation of Soviet enterprises and individuals, local level taxes, and taxation of foreign enterprises and citizens; reviews international agreements on double taxation with capitalist countries (including the USA) and socialist countries (within the framework of CMEA).
Reforming Tax Systems
Reforming Tax Systems - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Reforming Tax Systems write by Vahram Stepanyan. This book was released on 2003-09-01. Reforming Tax Systems available in PDF, EPUB and Kindle. Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decisions on the proposition that lowering of the top marginal income tax rate would significantly benefit economic development and increase tax compliance, have initiated a new stage of tax reforms. This paper reviews country experiences and suggests that (i) overall, there seems to be little evidence of a substantial improvement in income tax revenues resulting simply from a reduction in the top marginal tax rates, and (ii) in the BRO countries, the elasticity of the behavior of economic agents, in terms of labor supply, saving, and investment, with respect to income tax rates is not large, and a reduction of the existing income tax rates is unlikely to lead to a notable expansion of economic activity.
