Taxes and Fees in Leningrad during the Blockade

For the first time in historiography on the basis of archival documents and published sources traces the dynamics of tax levy during the whole period of the Great Patriotic war. In the beginning of the war in Leningrad were such taxes and charges as tax levy from livestock owners and from the owners...

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Main Author: Anastasiya Valeryevna Zotova
Format: Article
Language:English
Published: North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration 2018-04-01
Series:Управленческое консультирование
Subjects:
Online Access:https://www.acjournal.ru/jour/article/view/57
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author Anastasiya Valeryevna Zotova
author_facet Anastasiya Valeryevna Zotova
author_sort Anastasiya Valeryevna Zotova
collection DOAJ
description For the first time in historiography on the basis of archival documents and published sources traces the dynamics of tax levy during the whole period of the Great Patriotic war. In the beginning of the war in Leningrad were such taxes and charges as tax levy from livestock owners and from the owners of dogs. In 1941 there were also tax levy from people involved in the game at national Racecourse, and agricultural tax. In future these taxes were not collected. From 1941 to 1943 in Leningrad people paid for studying in senior classes of secondary schools and higher educational institutions. In future this tax was called “the tuition Fees in secondary schools and universities”. Throughout the siege of Leningrad prominent role played such taxes, as the tax on buildings, land rent, taxes from vehicle owners, tax from people who attended public spectacles and entertainments, taxes from film projectors, income tax, turnover tax and war tax. In the article analyzes the structure of the Leningrad taxes and its contribution to the defense of the city and to the maintenance of its defenders of all that was necessary.
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spelling doaj.art-e90db89109d54db9b278057eb2c63cee2024-02-29T09:36:04ZengNorth-West institute of management of the Russian Presidential Academy of National Economy and Public AdministrationУправленческое консультирование1726-11391816-85902018-04-010316517157Taxes and Fees in Leningrad during the BlockadeAnastasiya Valeryevna Zotova0The Bonch-Bruevich Saint-Petersburg State University of TelecommunicationsFor the first time in historiography on the basis of archival documents and published sources traces the dynamics of tax levy during the whole period of the Great Patriotic war. In the beginning of the war in Leningrad were such taxes and charges as tax levy from livestock owners and from the owners of dogs. In 1941 there were also tax levy from people involved in the game at national Racecourse, and agricultural tax. In future these taxes were not collected. From 1941 to 1943 in Leningrad people paid for studying in senior classes of secondary schools and higher educational institutions. In future this tax was called “the tuition Fees in secondary schools and universities”. Throughout the siege of Leningrad prominent role played such taxes, as the tax on buildings, land rent, taxes from vehicle owners, tax from people who attended public spectacles and entertainments, taxes from film projectors, income tax, turnover tax and war tax. In the article analyzes the structure of the Leningrad taxes and its contribution to the defense of the city and to the maintenance of its defenders of all that was necessary.https://www.acjournal.ru/jour/article/view/57the great patriotic war of 1941-1945siege of leningradfinancetaxes
spellingShingle Anastasiya Valeryevna Zotova
Taxes and Fees in Leningrad during the Blockade
Управленческое консультирование
the great patriotic war of 1941-1945
siege of leningrad
finance
taxes
title Taxes and Fees in Leningrad during the Blockade
title_full Taxes and Fees in Leningrad during the Blockade
title_fullStr Taxes and Fees in Leningrad during the Blockade
title_full_unstemmed Taxes and Fees in Leningrad during the Blockade
title_short Taxes and Fees in Leningrad during the Blockade
title_sort taxes and fees in leningrad during the blockade
topic the great patriotic war of 1941-1945
siege of leningrad
finance
taxes
url https://www.acjournal.ru/jour/article/view/57
work_keys_str_mv AT anastasiyavaleryevnazotova taxesandfeesinleningradduringtheblockade