Faculty Publications
On The Nature And Origin Of Soviet Turnover Taxes
Document Type
Article
Journal/Book/Conference Title
International Journal of Social Economics
Volume
15
Issue
5-6
First Page
3
Last Page
64
Abstract
Studies concerning Soviet taxation demonstrate a diversity of opinions on the nature of turnover taxes. Four major views on the subject have emerged: (1) turnover taxes are simply a sales (excise) tax on articles of consumption sold to the Soviet consumer; (2) not all turnover taxes are a sales tax, some of them are a substitute for rent on production of certain industrial materials; (3) in addition to being a sales (excise) tax on consumer goods and rent on some industrial materials, there exists a third type of turnover tax which is levied on agricultural production of the peasantry; (4) turnover taxes are a portion of the surplus product produced in industry and agriculture. © 1988, MCB UP Limited
Department
Department of Economics
Original Publication Date
1-1-1988
DOI of published version
10.1108/eb014108
Recommended Citation
Raiklin, E., "On The Nature And Origin Of Soviet Turnover Taxes" (1988). Faculty Publications. 4681.
https://scholarworks.uni.edu/facpub/4681
