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Еволюція Механізму Оподаткування Державних Підприємств В 1921-28 Рр
[Evolution of industrial taxation in Ukraine in the 1920s]

Author

Listed:
  • Tamilina, Larysa

Abstract

Побудова податкової системи являла собою тривалий процес, який вимагав, перш за все, координаційних дій з боку держави, досвідчених працівників та фінансових коштів. Її створення визнавалась однією з першочергових заходів для держави, оскільки було зрозуміло, що лише ефективне оподаткування здатне забезпечити бюджет необхідними фінансовими коштами. Процес побудови полягав як у створенні податкового апарату, так й у виборі податків, найбільш сприятливих для існуючих на той момент умов.

Suggested Citation

  • Tamilina, Larysa, 2015. "Еволюція Механізму Оподаткування Державних Підприємств В 1921-28 Рр [Evolution of industrial taxation in Ukraine in the 1920s]," MPRA Paper 96499, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:96499
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    References listed on IDEAS

    as
    1. Stanley Fischer & Ratna Sahay, 2000. "The Transition Economies After Ten Years," NBER Working Papers 7664, National Bureau of Economic Research, Inc.
    2. Vito Tanzi, 1990. "Public Finance in Developing Countries," Books, Edward Elgar Publishing, number 420.
    3. Mr. Vito Tanzi & Mr. Howell H Zee, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 2001/001, International Monetary Fund.
    4. Burgess, Robin & Stern, Nicholas, 1993. "Taxation and Development," Journal of Economic Literature, American Economic Association, vol. 31(2), pages 762-830, June.
    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

    soviet taxation; new economic policy; history of taxation;
    All these keywords.

    JEL classification:

    • N00 - Economic History - - General - - - General

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