Diploma Tax
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Diploma Tax
The diploma tax is an informal reference to the one-time payment imposed in the Soviet Union on would-be emigrants who received a higher education there. It was introduced in August 1972.Указ Президиума Верховного Совета СССР от 3 августа 1972 года «О возмещении гражданами СССР, выезжающими на постоянное жительство за границу, государственных затрат на обучение» , ''Ведомости Верховного Совета СССР'', 1972, no. 52, p. 519 The professed justification for the tax was to repay state expenses for public education, but the measure was designed to combat the brain drain caused by the growing emigration of Soviet Jews and other members of the intelligentsia to the West.
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Soviet Union
The Soviet Union,. officially the Union of Soviet Socialist Republics. (USSR),. was a transcontinental country that spanned much of Eurasia from 1922 to 1991. A flagship communist state, it was nominally a federal union of fifteen national republics; in practice, both its government and its economy were highly centralized until its final years. It was a one-party state governed by the Communist Party of the Soviet Union, with the city of Moscow serving as its capital as well as that of its largest and most populous republic: the Russian SFSR. Other major cities included Leningrad (Russian SFSR), Kiev (Ukrainian SSR), Minsk ( Byelorussian SSR), Tashkent (Uzbek SSR), Alma-Ata (Kazakh SSR), and Novosibirsk (Russian SFSR). It was the largest country in the world, covering over and spanning eleven time zones. The country's roots lay in the October Revolution of 1917, when the Bolsheviks, under the leadership of Vladimir Lenin, overthrew the Russian Provisional Government ...
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Leonid Brezhnev
Leonid Ilyich Brezhnev; uk, links= no, Леонід Ілліч Брежнєв, . (19 December 1906– 10 November 1982) was a Soviet Union, Soviet politician who served as General Secretary of the Communist Party of the Soviet Union, General Secretary of the Communist Party of the Soviet Union between 1964 and 1982 and Chairman of the Presidium of the Supreme Soviet between 1960 and 1964 and again between 1977 and 1982. His 18-year term as General Secretary was second only to Joseph Stalin's in duration. Brezhnev's tenure as General Secretary remains debated by historians; while his rule was characterised by political stability and significant foreign policy successes, it was also marked by corruption, inefficiency, Era of Stagnation, economic stagnation, and rapidly growing technological gaps with the West. Brezhnev was born to a working-class family in Kamianske, Kamenskoye (now Kamianske, Ukraine) within the Yekaterinoslav Governorate of the Russian Empire. After the re ...
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Education In The Soviet Union
Education in the Soviet Union was guaranteed as a constitutional right to all people provided through state schools and universities. The education system that emerged after the establishment of the Soviet Union in 1922 became internationally renowned for its successes in eradicating illiteracy and cultivating a highly educated population. Its advantages were total access for all citizens and post-education employment. The Soviet Union recognized that the foundation of their system depended upon an educated population and development in the broad fields of engineering, the natural sciences, the life sciences and social sciences, along with basic education. History In Imperial Russia, according to the 1897 Population Census, literate people made up 28.4 percent of the population. Literacy levels of women were a mere 13%. In the first year after the Bolshevik revolution, the schools were left very much to their own devices due to the ongoing civil war. People's Commissariat for Edu ...
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Expatriation Tax
An expatriation tax or emigration tax is a tax on persons who cease to be tax resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which the taxpayer was a tax resident of the country in question. In most cases, expatriation tax is assessed upon change of domicile or habitual residence; in the United States, which is one of only three countries (Eritrea and Myanmar are the others) to substantively tax its overseas citizens, the tax is applied upon relinquishment of American citizenship, on top of all taxes previously paid. Canada Canada imposes a "departure tax" on those who cease to be tax resident in Canada. The departure tax is a tax on the capital gains which would have arisen if the emigrant had sold assets after leaving Canada ("deemed disposition"), subject to exceptions. However, in Canada, unlike the U.S., the capital gain is generally based on the difference between the market value on the date o ...
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Departure Tax
A departure tax is a fee charged (under various names) by a country when a person is leaving the country. Background Some countries charge a departure tax only when a person is leaving by air. In these cases, the departure tax can be ''de facto'' the same as the air passenger tax, although the latter can also apply to domestic flights that are therefore not departure taxes, as no international borders are crossed. Various rules apply to the payment of the tax, including payment at the airport to those about to catch a flight (sometimes only in the local currency and sometimes by credit card), or by some prepayment method, or it may be charged to the airlines and included in the airline ticket price. Departure taxes of various countries See also * Expatriation tax An expatriation tax or emigration tax is a tax on persons who cease to be tax resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which ...
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Yuri Andropov
Yuri Vladimirovich Andropov (– 9 February 1984) was the sixth paramount leader of the Soviet Union and the fourth General Secretary of the Communist Party of the Soviet Union. After Leonid Brezhnev's 18-year rule, Andropov served in the post from November 1982 until his death in February 1984. Earlier in his career, Andropov served as the Soviet ambassador to Hungary from 1954 to 1957, during which time he was involved in the suppression of the 1956 Hungarian Uprising. He was named chairman of the KGB on 10 May 1967. In this position, he oversaw a massive crackdown on dissent carried out via mass arrests and involuntary psychiatric commitment of people deemed "socially undesirable". After Brezhnev suffered a stroke in 1975 that impaired his ability to govern, Andropov effectively dominated policy-making alongside Foreign Minister Andrei Gromyko, Defense Minister Andrei Grechko and Grechko's successor, Marshal Dmitry Ustinov, for the rest of Brezhnev's rule. Upon Brezhnev ...
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Doktor Nauk
Doctor of Sciences ( rus, доктор наук, p=ˈdoktər nɐˈuk, abbreviated д-р наук or д. н.; uk, доктор наук; bg, доктор на науките; be, доктар навук) is a higher doctoral degree in the Russian Empire, Soviet Union and many post-Soviet countries, which may be earned after the Candidate of Sciences. History The "Doctor of Sciences" degree was introduced in the Russian Empire in 1819 and abolished in 1917. Later it was revived in the USSR on January 13, 1934, by a decision of the Council of People's Commissars of the USSR. By the same decision, a lower degree, "Candidate of Sciences" (''kandidat nauk''), roughly the Russian equivalent to the research doctorate in other countries, was first introduced. This system was generally adopted by the USSR/Russia and many post-Soviet/Eastern bloc states, including Bulgaria, Belarus, former Czechoslovakia, Poland (since abolished), and Ukraine. But note that the former Yugoslav degree "Do ...
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Kandidat Nauk
Candidate of Sciences (russian: кандидат наук, translit=kandidat nauk) is the first of two doctoral level scientific degrees in Russia and the Commonwealth of Independent States. It is formally classified as UNESCO's ISCED level 8, "doctoral or equivalent". It may be recognized as Doctor of Philosophy, usually in natural sciences, by scientific institutions in other countries. Former Soviet countries also have a more advanced degree, Doctor of Sciences. Overview The degree was first introduced in the USSR on 13 January 1934 by a decision of the Council of People's Commissars of the USSR, all previous degrees, ranks and titles having been abolished immediately after the October Revolution in 1917. Academic distinctions and ranks were viewed as survivals of capitalist inequality and hence were to be permanently eliminated. The original decree also recognized some degrees earned prior to 1917 in Tsarist Russia and elsewhere. To attain the Candidate of Sciences de ...
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US Congress
The United States Congress is the legislature of the federal government of the United States. It is bicameral, composed of a lower body, the House of Representatives, and an upper body, the Senate. It meets in the U.S. Capitol in Washington, D.C. Senators and representatives are chosen through direct election, though vacancies in the Senate may be filled by a governor's appointment. Congress has 535 voting members: 100 senators and 435 representatives. The U.S. vice president has a vote in the Senate only when senators are evenly divided. The House of Representatives has six non-voting members. The sitting of a Congress is for a two-year term, at present, beginning every other January. Elections are held every even-numbered year on Election Day. The members of the House of Representatives are elected for the two-year term of a Congress. The Reapportionment Act of 1929 establishes that there be 435 representatives and the Uniform Congressional Redistricting Act requires tha ...
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Soviet Politburo
The Political Bureau of the Central Committee of the Communist Party of the Soviet Union (, abbreviated: ), or Politburo ( rus, Политбюро, p=pəlʲɪtbʲʊˈro) was the highest policy-making authority within the Communist Party of the Soviet Union. It was founded in October 1917, and refounded in March 1919, at the 8th Congress of the Bolshevik Party. It was known as the Presidium from 1952 to 1966. The existence of the Politburo ended in 1991 upon the breakup of the Soviet Union. History Background On August 18, 1917, the top Bolshevik leader, Vladimir Lenin, set up a political bureau—known first as Narrow composition, and after October 23, 1917, as Political bureau—specifically to direct the October Revolution, with only seven members (Lenin, Leon Trotsky, Grigory Zinoviev, Lev Kamenev, Joseph Stalin, Grigori Sokolnikov, and Andrei Bubnov), but this precursor did not outlast the event; the Central Committee continued with the political functions. However, due t ...
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Jackson–Vanik Amendment
The Jackson–Vanik amendment to the Trade Act of 1974 is a 1974 provision in United States federal law intended to affect U.S. trade relations with countries with non-market economies (originally, countries of the Communist bloc) that restrict freedom of Jewish emigration and other human rights. The amendment is contained in the Trade Act of 1974 which passed both houses of the United States Congress unanimously, and signed by President Gerald Ford into law, with the adopted amendment, on January 3, 1975. Over time, a number of countries were granted conditional normal trade relations subject to annual review, and a number of countries were liberated from the amendment. On December 14, 2012, President Barack Obama signed the Magnitsky Act (formally titled the Russia and Moldova Jackson–Vanik Repeal and Sergei Magnitsky Rule of Law Accountability Act of 2012) that repealed the application of the Jackson–Vanik amendment to Russia and gave normal US trade relations to Russia and M ...
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