Open AccessLEGAL POLICY OF ANTI-SOVIET A. V. KOLCHAK’S GOVERNMENT IN THE SPHERE OF TAXES
Author(s) -
A. V. Dulger
Publication year - 2020
Publication title -
ûridičeskij vestnik samarskogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2782-2990
pISSN - 2542-047X
DOI - 10.18287/2542-047x-2020-6-4-131-135
Subject(s) - excise , tax policy , tax avoidance , government (linguistics) , direct tax , tax reform , economic policy , legislation , economics , indirect tax , state (computer science) , political economy , political science , public economics , law , linguistics , philosophy , algorithm , computer science
This article discusses the legislation of anti-Soviet state entities in the field of taxes, in particular, the government of A.V. Kolchak. Particular attention is paid to the subsequent implementation of regulatory acts in the field of tax regulation in Western Siberia. The features of the tax policy of the Kolchaks government in the conditions of revolution and civil war are described considering the previous events of the Soviet authorities. The restoration of the tax system is being investigated. The types of direct and indirect taxes, such as corporate income tax, commercial tax, excise taxes on alcohol and tobacco products, income tax, entertainment tax, are examined in detail. The impact of tax policy of A. V. Kolchak to other anti-Soviet governments that acted on the territory of Russia in 19171921, and to some extent to the tax policy of the Soviet government after the defeat of the white movement is estimated. The author assumes and argues the lack of effectiveness of the tax policy of the white A. V. Kolchaks government, which was one of the reasons for his defeat.