Tax policy of Russian empire government in relation to credit-co-operative organizations (the late XIXth-early XXth century) Cover Image

Податкова політика уряду Російської імперії щодо кредитно-кооперативних організацій (друга половина ХІХ – початок ХХ ст.)
Tax policy of Russian empire government in relation to credit-co-operative organizations (the late XIXth-early XXth century)

Author(s): A. Panteleymonenko
Subject(s): History, Economy, National Economy, Business Economy / Management, Micro-Economics, Economic history, Public Finances, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: taxes; tax policy; credit societies; savings and loan societies; small credit institutions; industrial taxes; stamp duty

Summary/Abstract: The peculiarities of cooperatives as the organizations with a non-profit nature are emphasized. The core of national tax policy of the Russian Empire, regarding credit, loan and savings associations, in the late XIXth-early XXth century is examined. The important role of tax benefits for establishing and developing the national credit-cooperative movement.