In the former Soviet Union, self-taxation (russian: Самообложение, samooblozhenie) was a form of collecting various resources (money, food, etc.) in rural areas for local needs. Described as voluntary, it was established at a common meeting of the residents of an administrative unit (settlement or

selsoviet Selsoviet ( be, сельсавет, r=sieĺsaviet, tr. ''sieĺsaviet''; rus, сельсовет, p=ˈsʲelʲsɐˈvʲɛt, r=selsovet; uk, сільрада, silrada) is a shortened name for a rural council and for the area governed by such a cou ...

). The common annual rate was set over the unit, with the rate for independent farmers had to be at least 25% higher than for kolkhozniks, sovkhozniks, and factory and state workers. It was regulated by several joint decrees of the Central Executive Committee and Sovnarkom of the Soviet Union with the same title, "On the Self-Taxation of Rural Population" ("О самообложении сельского населения") dated by August 16, 1930, August 1, 1931 and September 11, 1937. and later by other central governmental organs, such as Presidium Supreme Soviet (1984)ПРЕЗИДИУМ ВЕРХОВНОГО СОВЕТА РСФСР УКАЗ от 12 января 1984 года О САМООБЛОЖЕНИИ СЕЛЬСКОГО НАСЕЛЕНИЯ
/ref> USSR 1942 unused form

References

{{reflist Taxation in the Soviet Union Abolished taxes