SOVIET-ERA TAX POLICY
Keywords:
Keywords: Soviet Union, tax policy, economic control, centralized management, social equality, methodology, budget, planning, ideological tool, progressive taxation, historical experience.Abstract
Abstract
This article provides an in-depth analysis of the tax policy implemented during
the Soviet Union. It explores the role of taxes in shaping the state budget within a
centrally planned economy, their function in controlling the population, and the
methodologies aimed at ensuring social equality. The relevance of tax policy, its
methodological approaches, and key findings are examined in historical, economic,
and ideological contexts. The article highlights the unique features of the Soviet tax
system — its reliance on planning, progressive taxation, strict limitations on private
ownership, and mechanisms for monitoring personal income. These historical practices
offer valuable lessons for the improvement of modern tax policies.
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