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Turnover Tax In The Soviet Union
The turnover tax (russian: налог с оборота) in the Soviet Union was first introduced during the Soviet tax reform of 1930–1932, soon after the end of the New Economic Policy. It was broadly similar to a value-added tax (VAT), though its specifics were crafted to serve various Soviet economic-planning goals. It was the main overt or explicit tax during much of the Soviet period, providing 104 billion rubles of the total Soviet state incoming revenue of 180 billion rubles in 1940, for example. On June 30, 1975, the USSR Council of Ministers The Council of Ministers of the Union of Soviet Socialist Republics ( rus, Совет министров СССР, r=Sovet Ministrov SSSR, p=sɐˈvʲet mʲɪˈnʲistrəf ɛsɛsɛˈsɛr; sometimes abbreviated to ''Sovmin'' or referred to as the '' ... issued a decree about the turnover tax. ОСТАНОВЛЕНИЕ СОВМИНА СССР ОТ 30.06.1975 N 572 ОБ УТВЕРЖДЕНИИ ПОЛОЖЕНИЯ О НАЛОГЕ С ОБ ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Turnover Tax
A turnover tax is similar to VAT, with the difference that it taxes intermediate and possibly capital goods. It is an indirect tax, typically on an ad valorem basis, applicable to a production process or stage. For example, when manufacturing activity is completed, a tax may be charged on some companies. Sales tax occurs when merchandise has been sold. By country In South Africa, the turnover tax is a simple tax on the gross income of small businesses. Businesses that elect to pay the turnover tax are exempt from VAT. Turnover tax is at a very low rate compared to most taxes but is without any deductions. In the Republic of Ireland, turnover tax was introduced in 1963 and followed by wholesale tax in 1966. Both were replaced in 1972 by VAT, in preparation for Ireland's accession to the European Communities, which prohibited both taxes. See also * Cascade tax * Goods and Services Tax * Gross receipts tax * Sales tax * Turnover tax in the Soviet Union * Value-added tax A valu ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Soviet Tax Reform Of 1930–1932
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 that ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
New Economic Policy
The New Economic Policy (NEP) () was an economic policy of the Soviet Union proposed by Vladimir Lenin in 1921 as a temporary expedient. Lenin characterized the NEP in 1922 as an economic system that would include "a free market and capitalism, both subject to state control", while socialized state enterprises would operate on "a profit basis". The NEP represented a more market-oriented economic policy (deemed necessary after the Russian Civil War of 1918 to 1922) to foster the economy of the country, which had suffered severely since 1915. The Soviet authorities partially revoked the complete nationalization of industry (established during the period of war communism of 1918 to 1921) and introduced a mixed economy which allowed private individuals to own small and medium sized enterprises, while the state continued to control large industries, banks and foreign trade. In addition, the NEP abolished ''prodrazvyorstka'' (forced grain-requisition) and introduced ''prodnalog'': a t ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Value-added Tax
A value-added tax (VAT), known in some countries as a goods and services tax (GST), is a type of tax that is assessed incrementally. It is levied on the price of a product or service at each stage of production, distribution, or sale to the end consumer. If the ultimate consumer is a business that collects and pays to the government VAT on its products or services, it can reclaim the tax paid. It is similar to, and is often compared with, a sales tax. VAT is an indirect tax because the person who ultimately bears the burden of the tax is not necessarily the same person as the one who pays the tax to the tax authorities. Not all localities require VAT to be charged, and exports are often exempt. VAT is usually implemented as a destination-based tax, where the tax rate is based on the location of the consumer and applied to the sales price. The terms VAT, GST, and the more general consumption tax are sometimes used interchangeably. VAT raises about a fifth of total tax revenues bo ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Alexander Nove
Alexander Nove, FRSE, FBA (born Aleksandr Yakovlevich Novakovsky; russian: Алекса́ндр Я́ковлевич Новако́вский; also published under Alec Nove; 24 November 1915 – 15 May 1994) was a Professor of Economics at the University of Glasgow and a noted authority on Russian and Soviet economic history. According to Ian D. Thatcher, " e consensus is that he was one of the most significant scholars of 'Soviet' studies in its widest sense and beyond." Biography Alexander Nove was born in Saint Petersburg, Russia the son of Jacob Novakovsky. He was educated at King Alfred School in London and received a BSc in economics from the London School of Economics in 1936. The school later made him an Honorary Fellow in 1982. He served in the Royal Signal Corps from 1939 but was transferred to Military Intelligence until 1946, reaching the rank of Major. From 1947 to 1958, he worked in Civil Service, mainly the Board of Trade. He was a Reader in Russian Social an ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
USSR Council Of Ministers
The Council of Ministers of the Union of Soviet Socialist Republics ( rus, Совет министров СССР, r=Sovet Ministrov SSSR, p=sɐˈvʲet mʲɪˈnʲistrəf ɛsɛsɛˈsɛr; sometimes abbreviated to ''Sovmin'' or referred to as the ''Soviet of Ministers''), was the ''de jure'' government of the Union of Soviet Socialist Republics (USSR), comprising the main executive and administrative agency of the USSR from 1946 until 1991. During 1946 the Council of People's Commissars was reorganized as the Council of Ministers. Accordingly, the People's Commissariats were renamed as Ministries. The council issued declarations and instructions based on and in accordance with applicable laws, which had obligatory jurisdictional power in all republics of the Union. However, the most important decisions were made by joint declarations with the Central Committee of the Communist Party of Soviet Union (CPSU), which was ''de facto'' more powerful than the Council of Ministers. During 199 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation In The Soviet Union
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mos ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
