Проблемы функционирования финансовой системы Узбекистана в годы Великой Отечественной войны

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Abstract: On the basis of newly introduced into scientific use archival material from the Central State Archive of the Republic of Uzbekistan, the article studies the almost unexamined in scientific historical literature problem of the financial system of the Uzbek Soviet Socialist Republic during the Second World War. The author examines in depth such aspects as the budget system, the organization and operation of the financial institutions in Uzbekistan, as well as the provision of taxation in the country during the war. Additionally, the author investigates the influence of the taxation system on the population’s quality of life in the republic. In writing the article the author widely used statistical methods, as well as the method of historicism and the approaches of social history. The main conclusions of the conducted study are that from the beginning of the war the economic and financial instability started in the former Soviet Union. Under these conditions the economic system of the USSR mobilised all of its sources in order to finance its military expenditures. The financial system of the former Union, including Uzhekistan, were able to fulfill this task. But the severe economic measures undertaken upset the balance between productivity and production, and also brought about the quick emission of money. The low level of income among the majority of the population, the high rate of taxation, the lack of a sufficient normative and legislative basis of the financial system adversely affected the material side of the population's life.

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