Статья 'Государственное регулирование налогов и сборов правительствами генералов А. И. Деникина и П. Н. Врангеля в годы гражданской войны в России ' - журнал 'Юридические исследования' - NotaBene.ru
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Legal Studies

State regulation of taxes and fees by the governments of the Generals A. I. Denikin and P. N. Wrangel during the Russian Civil War

Medvedev Valentin Grigor'evich

Doctor of Law

Professor, the department of Theory and History of State and Law, Togliatti State University

445017, Russia, Samarskaya oblast', g. Tol'yatti, ul. Mira, 96, kv. 143

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Abstract: The subject of this research is the poorly studied in the domestic historical legal science problem of legislative and administrative activity of anti-Soviet authorities in the territory of the Armed Forces of South Russia in the tax sphere during the Civil War. It is determined that tax legislation and law enforcement practice of the white governments were based on the laws of the former Russian Empire and the Provisional Government, which underwent adequate amendments over time. For pumping up the budget in the environment of economic devastation and rapid inflation, the legislator increased the rates of direct and indirect taxes, as well as introduced the new sources of taxation and revision of tax incentives. The author concludes that due to tax evasion of the population, the revenue from direct taxes into the budget, including commercial and industrial classes, were insignificant. Attempts of the government to concentrate legislative and administrative activity on indirect taxation also did not bring expected results; indirect taxes or non-taxable fees barely covered the expenses on the rapidly expanding bureaucratic bodies of civil administration. It is revealed that the supply of warring armies in such conditions was mainly through the uncontrolled issue of banknotes, which boosted inflation, and thus, plundered the public treasury. Being the main source of filling the state budget, it became one of the methods of comprehensive compulsory taxation. It is stated that due to shortage of budgetary funds, military commanders were forced supply the troops via conducting contributions and requisitions, which in fact was tax in kind and negatively affected public image of the government.

Keywords: tax authorities, requisitions, inflation, indirect taxes, direct taxes, government, legislation, state formations, finances, state budget
This article written in Russian. You can find full text of article in Russian here .

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