Faculty Publications

Title

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

Original Publication Date

1-1-1988

DOI of published version

10.1108/eb014108

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