Kotyk Y. The formation and operation of tax authorities in the USSR in the NEP period (1921 - 1928 gg.): а historical perspective

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0415U001513

Applicant for

Specialization

  • 07.00.01 - Історія України

25-02-2015

Specialized Academic Board

Д 73.053.01

Bohdan Khmelnytsky National University at Cherkasy

Essay

The thesis is devoted to the all-round study of the functioning of the tax authorities in the USSR during the NEP (1921 - 1928 years.). Based on the analysis of a wide range of archival documents, statistical data and achievements historiography the formation of the tax authorities as part Narkomprodu and USSR People's Commissariat has been retraced. The thesis highlights the impact of party and state authorities on the functioning of the tax system, their help to the food taxation authorities in collecting the natural tax , stages of development of direct taxation, especially the activities of indirect taxation have been determined.

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