Issue 1 (11) 2011

GENERAL CHARACTERISTICS OF THE LEGAL REGULATION OF THE AGRICULTURAL TAXATION IN 1928−1941

General Characteristics of the Legal Regulation of the Agricultural Taxation in 1928−1941

A.N. Glebov

Kurgan State University. 95/1, Burova-Petrova st., Kurgan, 640027

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The article is devoted to the analysis of legislation about the agricultural tax in the soviet countryside in 1928-1941. The author pays special attention to the basic elements of the given tax: objects of taxation, order of definition of the taxable income and calculation of the tax salary, benefits and responsibility of the tax bearer.

Keywords: agricultural tax; taxation; norm of income; individual taxation

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