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

E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

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


Bibliograficheskij spisok

  1. Burtina E. Kollektivizacija bez peregibov: nalogovaja politika v derevne v 1930–1935 g. // Oktjabr'. 1990. №2. S. 159−173.
  2. O edinom sel'hoznaloge na 1931 god // Krasnyj Kurgan. 1931. 10 apr.
  3. O novyh l'gotah dlja kolhozov i ih chlenov: postanovlenie CIK i SNK SSSR ot 2 aprelja 1930 g. // Kollektivizacija sel'skogo hozjajstva. Vazhnejshie postanovlenija kommunisticheskoj partii i Sovetskogo pravitel'stva (1927−1935). M., 1957.
  4. O provedenii edinogo sel'hoznaloga v Ural'skoj oblasti na 1932 god: postanovlenie Ural'skogo oblastnogo ispolkoma Sovetov RKK i KD ot 17 maja 1932 g. Sverdlovsk, 1933. 27 s.
  5. O provedenii edinogo sel'hoznaloga v Ural'skoj oblasti na 1933 god: postanovlenie Prezidiuma Ural'skogo oblispolkoma Sovetov RKK i KD. Sverdlovsk, 1933. 25 s.
  6. O sel'skohozjajstvennom naloge na 1935 god: postanovlenie CIK i SNK SSSR ot 31 maja 1935 g. // Sobr. zakonodatel'stva. 1935 g. №30, st. 232.
  7. Polozhenie o edinom sel'skohozjajstvennom naloge na 1928−29 god: postanovlenie CIK i SNK SSSR ot 21 aprelja 1928 g. // Sobr. zakonodatel'stva SSSR. 1928. №24, st. 212.
  8. Polozhenie o edinom sel'skohozjajstvennom naloge: postanovlenie CIK i SNK SSSR ot 23 fevralja 1930 g. // Sobr. zakonodatel'stva SSSR. 1930. №13, st. 144.
  9. Polozhenija o sel'skohozjajstvennom naloge na 1934 god: postanovlenie CIK i SNK SSSR ot 31 maja 1934 g. // Sobr. zakonodatel'stva. 1934 g. №30, st. 231b.
  10. Rossijskij gosudarstvennyj arhiv jekonomiki. F. 7733, Op. 13, D. 584, L. 57; Op. 14, D. 838, L. 11.
  11. Ugolovnyj kodeks RSFSR 1926 goda: postanovlenie CIK i SNK SSSR ot 22 nojabrja 1926 g. // Sobr. zakonodatel'stva SSSR. 1926. №9, st. 71.

 


      

      

 
The Perm State University
614990, Perm, street Bukireva, 15
+7 (342) 2 396 275, +7 963 012 6422
vesturn@yandex.ru
ISSN 1995-4190
(с) Editorial board, 2010
Publishing 4 times a year
The magazine is registered in Federal Agency of supervision in sphere of communication and mass communications.
The certificate on registration of mass media ПИ № ФС77-33087 from September, 5th, 2008
The certificate on reregistration of mass media ПИ № ФС77-53189 from Marth, 14th, 2013

The magazine is included in List ВАК and in РИНЦ (the Russian index of scientific citing)

The founder: the State educational institution of the higher vocational training
“The Perm State University”.