On the nature and origin of soviet turnover taxes
International Journal of Social Economics
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
Original Publication Date
DOI of published version
Raiklin, E., "On the nature and origin of soviet turnover taxes" (1988). Faculty Publications. 4681.