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Оподаткування Промисловості України В 20х Роках Xx Століття
[A brief description of industrial taxation in Ukraine in the 1920s]

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  • Tamilina, Larysa

Abstract

Аналіз податкової політики таким чином, вказує на концентрацію уваги уряду на бюджетному ефекті оподаткування та класовому підході регулюючої функції податків, ігноруючи дослідження їх впливу на діяльність державної промисловості. Проблема забезпечення країни фінансовими коштами вирішувалась будь-якими засобами, внаслідок чого державний сектор перетворився в один з основних джерел формування надходжень до бюджету, що відображало деформований механізм взаємовідносин між бюджетом та усуспільненим сектором.

Suggested Citation

  • Tamilina, Larysa, 2013. "Оподаткування Промисловості України В 20х Роках Xx Століття [A brief description of industrial taxation in Ukraine in the 1920s]," MPRA Paper 96493, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:96493
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    References listed on IDEAS

    as
    1. Vito Tanzi, 1990. "Public Finance in Developing Countries," Books, Edward Elgar Publishing, number 420.
    2. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    3. Stanley Fischer & Ratna Sahay, 2000. "The Transition Economies After Ten Years," NBER Working Papers 7664, National Bureau of Economic Research, Inc.
    4. Mr. Vito Tanzi & Mr. Howell H Zee, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 2001/001, International Monetary Fund.
    5. Mr. Stanley Fischer & Ms. Ratna Sahay, 2000. "The Transition Economies After Ten Years," IMF Working Papers 2000/030, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Taxation; History of Taxation; Soviet Taxation;
    All these keywords.

    JEL classification:

    • N0 - Economic History - - General

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