Обоснование перехода от планового продуктообмена к «свободной» государственной торговле в исследованиях научной интеллигенции (1933—1936)
Justification of transition from planned product exchange to the «free» state trade in the research work of the scientific intelligentsia (1933—1936)
Author(s): Vladimir Sergeevich OkolotinSubject(s): Education, Economic history, Economic policy, Political economy, Interwar Period (1920 - 1939), Public Finances, Socio-Economic Research
Published by: Ивановский государственный университет
Keywords: product exchange; «free» state trade; financial plan; financial program; budget; tax practice; taxation; commodity turnover; reorganization of People's Commissariat of Finance of the USSR;
Summary/Abstract: The article is devoted to the consideration of the contents and specifics of scientific discussions on problems of tax practice of the period under study, results of their embodiment in rules of law and organizational and administrative decisions. Defined is the adequacy of the measures taken by People's Commissariat of Finance of the USSR when performing the state arrangements under conditions of planned economy construction form change.
Journal: Интеллигенция и мир
- Issue Year: 2015
- Issue No: 1
- Page Range: 38-53
- Page Count: 16
- Language: Russian