scholarly journals Development of the system of mandatory payments and taxation in the USSR in the early 1970s

2021 ◽  
pp. 118-127
Author(s):  
Astamur Anatol'evich Tedeev
Keyword(s):  
Soviet Union ◽  
Rural Population ◽  
Income Tax ◽  
Legal Status ◽  
Historical Period ◽  
Tax Rates ◽  
Rural Settlements ◽  
The Soviet Union ◽  
State Tax

This article explores the peculiarities of the system of mandatory payments and taxation in the USSR in the early 1970s. The author traces the amendments made to sectoral legislation (land, water, administrative, civil, etc.) and the corresponding improvement of the mechanism of collection of charges in this historical period. Special attention is given to the role of mandatory payments to be paid by rural population, changes in the procedure for collecting tax on sales, as well as clarification of the legal status and competence of inspection authorities. It is noted that the basic taxes paid by rural population in the early 1970s were the agricultural tax, income tax (from citizens who have income from agriculture in cities, workers, summer villages, and rural settlements) and ground rent. Analysis is conducted on the corresponding legislation and practice of its implementation. The conclusion is made that despite a range of decisions made with regards to providing incentives for agricultural tax, the cancellation of charges for the owners of livestock along with the state tax on horses of individual farms, reduced income tax rates and tax on single persons and citizens who have small families, the general the task for significant reduction of tax burden on the population has not been resolved. This was substantiated by fact that the mechanism of income taxation has undergone isolated changes, but its essential construct has not been revised. In the early 1970s, no reforms within the system of mandatory payments and taxation have been conducted in the Soviet Union.

Women in Soviet Rural Management

Slavic Review ◽  
1979 ◽  
Vol 38 (4) ◽  
pp. 603-613 ◽  
Author(s):  
Robert C. Stuart
Keyword(s):  
Soviet Union ◽  
Rural Areas ◽  
Rural Population ◽  
Urban Migration ◽  
Absolute Size ◽  
East European ◽  
The Soviet Union ◽  
Rural Urban Migration ◽  
Feminization Of Agriculture

If one examines the role of women in rural areas in different countries of the world, varying styles or patterns of development can be observed. A particular style found in socialist countries has been described as the “feminization of agriculture.” This pattern, prevalent in East European countries and especially in the Soviet Union, is largely a function of rapid industrialization and the demographic changes necessary to support development. In the Soviet case, for example, the absolute size of the rural population has been declining mainly because of rural-urban migration. Furthermore, this migration has been dominated by youth, a trend which, in combination with losses of males from the war years, has resulted in a rural population whose average age and proportion of women is rising.

scholarly journals PARTICIPATION OF INTELLIGENCE IN THE WORK OF LOCAL SELF-GOVERNMENT AUTHORITIES IN 1941-1943.

2020 ◽  
pp. 131-136
Author(s):  
B. Борисов ◽  
О. Левін
Keyword(s):  
Soviet Union ◽  
Public Life ◽  
City Government ◽  
Historical Period ◽  
The Public ◽  
The Soviet Union ◽  
Occupied Territories ◽  
Decentralization Reform ◽  
The City

The processes that took place in the public life of our country at those stages of its historical development, when the issue of preserving the Ukrainian statehood, were of great interest in the context of the implementation of the “decentralization” reform and the growing role of local self-government in modern Ukraine. In this context, the issues of participation of the Ukrainian intellectuals in the work of local self-government bodies (“Ukrainian subsidiary administrations”) during the difficult period of the German-fascist occupation of the territory of Ukraine in 1941-1944 are of current relevance. In the first weeks of the war with the Soviet Union, the fascist leadership decisively eliminated all attempts by Ukrainian nationalists to recreate the Ukrainian state in any form. The occupied territories were artificially divided into several administrative territorial units. On August 20, 1941, the Reich Commissariat of Ukraine was formed, which included ten occupied regions of Ukraine, including Dnipropetrovsk.On the initiative of P.T. Sokolovsky, The “Committee of Managing Propagandists” was established in the city and solemnly celebrated the second anniversary of “liberation” of Dnepropetrovsk “from the Bolsheviks” on August 25, 1943. The views of P.T. Sokolovsky were shared by many of his subordinates. Propaganda of the ideas of the new totalitarian ideology certainly met the requirements of the occupying power. Analyzing the article, we can conclude that the activities of the local intellectuals in the “Ukrainian Supplementary Authority” of Dnepropetrovsk were fully subordinated to the economic needs of the occupiers. However, the city government resolved the issues of social security of the population, preservation of the infrastructure and economic objects of the city by serving the occupying power. That is why the study of the positive aspects of the participation of the intellectuals in the work of the city government of Dnepropetrovsk in the complex historical period of 1941–1943 is a prospect for further investigation of this problem.

POST-SOVIET CITY AS A PALIMPSEST

2020 ◽  
pp. 48-68
Author(s):  
Elena A. Kosovan ◽  
Keyword(s):  
Soviet Union ◽  
Urban Space ◽  
Publishing House ◽  
Soviet Period ◽  
The Soviet Union ◽  
Role Of The State ◽  
Soviet Space ◽  
The Coordinator ◽  
Post Soviet Period

The author of the publication reviews the photobook “Palimpsests”, published in 2018 in the publishing house “Ad Marginem Press” with the support of the Heinrich Böll Foundation. The book presents photos of post-Soviet cities taken by M. Sher. Preface, the author of which is the coordinator of the “Democracy” program of the Heinrich Böll Foundation in Russia N. Fatykhova, as well as articles by M. Trudolyubov and K. Bush, which accompany these photos, contain explanation of the peculiarities of urban space formation and patterns of its habitation in the Soviet Union times and in the post-Soviet period. The author of the publication highly appreciates the publication under review. Analyzing the photographic works of M. Sher and their interpretation undertaken in the articles, the author of the publication agrees with the main conclusions of N. Fatykhova, M. Trudolyubov and K. Bush with regards to the importance of the role of the state in the processes of urban development and urbanization in the Soviet and post-Soviet space, but points out that the second factor that has a key influence on these processes is ownership relations. The paper positively assesses the approach proposed by the authors of the photobook to the study of the post-Soviet city as an architectural and landscape palimpsest consisting mainly of two layers, “socialist” and “capitalist”. The author of the publication specifically emphasizes the importance of analyzing the archetypal component of this palimpsest, pointing out that the articles published in the reviewed book do not pay sufficient attention to this issue. Particular importance is attributed by the author to the issue of metageography of post-Soviet cities and meta-geographical approach to their exploration. Emphasizing that the urban palimpsest is a system of realities, each in turn including a multitude of ideas, meanings, symbols, and interpretations, the author points out that the photobook “Palimpsests” is actually an invitation to a scientific game with space, which should start a new direction in the study of post-Soviet urban space.

The Fight against Smuggling at the Soviet-Polish Border throughout 1921-1939

2017 ◽  
pp. 192-201
Author(s):  
Roman Kotsan
Keyword(s):  
Soviet Union ◽  
Interwar Period ◽  
Criminal Liability ◽  
Economic Crime ◽  
Private Capital ◽  
Public Authorities ◽  
Security Services ◽  
The Soviet Union ◽  
Liability Limitation

The article considers smuggling as economic crime in the Soviet-Polish border in the interwar period. The reasons for smuggling activities are studied and summarized. Range of smuggled goods is shown. The number of arrested smugglers, their nationality, the value of seized goods both from Poland and the Soviet Union are investigated. Smuggling as a political phenomenon in the Soviet-Polish border in 1921-1939 is under study. The use of smugglers by the intelligence agencies of both Poland and the USSR are emphasized. The role of public authorities of both abovementioned countries in the fight against smuggling, namely Border Guard Corps from Poland; border guards, customs, security services and local Soviet authorities on the part of the USSR are studied. The influence of anti smuggling measures (increased criminal liability, limitation of private capital in trade, strengthen of the state borders protection) on its amount decrease is studied. Keywords: State border, smuggling, crime, scouting, Poland, USSR

Implications

2017 ◽  
Author(s):  
Mark Edele
Keyword(s):  
Soviet Union ◽  
Second World War ◽  
Soviet Regime ◽  
World War ◽  
Ongoing Debate ◽  
Middle Position ◽  
The Soviet Union ◽  
War Effort ◽  
Second World

This chapter turns to the present and explains the implications of the current study for the ongoing debate about the Soviet Union in the Second World War and in particular about the role of loyalty and disloyalty in the Soviet war effort. It argues that this study strengthens those who argue for a middle position: the majority of Soviet citizens were neither unquestioningly loyal to the Stalinist regime nor convinced resisters. The majority, instead, saw their interests as distinct from both the German and the Soviet regime. Nevertheless, ideology remains important if we want to understand why in the Soviet Union more resisted or collaborated than elsewhere in Europe and Asia.

Convention on the Legal Status of the Caspian Sea

2019 ◽  
Vol 58 (2) ◽  
pp. 399-413
Author(s):  
Rizal Abdul Kadir
Keyword(s):  
Soviet Union ◽  
United Nations ◽  
International Law ◽  
Caspian Sea ◽  
Legal Status ◽  
The Caspian Sea ◽  
The Soviet Union ◽  
The United Nations

After twenty-two years of negotiations, in Aktau on August 12, 2018, Kazakhstan, Azerbaijan, Iran, Russia, and Turkmenistan signed the Convention on the Legal Status of the Caspian Sea. The preamble of the Convention stipulates, among other things, that the Convention, made up of twenty-four articles, was agreed on by the five states based on principles and norms of the Charter of the United Nations and International Law. The enclosed Caspian Sea is bordered by Iran, Russia, and three states that were established following dissolution of the Soviet Union, namely Azerbaijan, Kazakhstan, and Turkmenistan.

scholarly journals Russia’s Foreign Policy Evolution in the New Balkan Landscape

2020 ◽  
Vol 56 (3-4) ◽  
pp. 179-199
Author(s):  
Ekaterina Entina ◽  
Alexander Pivovarenko
Keyword(s):  
Foreign Policy ◽  
Soviet Union ◽  
Regional Security ◽  
Southeast Europe ◽  
The Balkans ◽  
Current Trends ◽  
The Soviet Union ◽  
Recent Developments ◽  
The Difference

The article reflects on the issue of the foreign policy strategy of modern Russia in the Balkans region. One of the most significant aspects of this problem is the difference in views between Russia and the West. Authors show how different interpretations of the events in former Yugoslavia in the 1990s and the beginning of the 2000s predetermined the sense of mutual suspicion and mistrust which spread to other regions such as the post-Soviet space. Exploring differences between the Russian and the Western (Euro-Atlantic) views on the current matters, authors draw attention to fundamental differences in terminology: while the Western narrative promotes more narrow geographical and political definitions (such as the Western Balkan Six), traditional Russian experts are more inclined to wider or integral definitions such as “the Balkans” and “Central and Southeast Europe”. Meanwhile none of these terms are applicable for analysis of the current trends such as the growing transit role of the Balkans region and its embedding in the European regional security architecture. Therefore, a new definition is needed to overcome the differences in vision and better understand significant recent developments in the region. Conceptualizing major foreign policy events in Central and Southeast Europe during the last three decades (the 1990s, 2000s and 2010s), authors demonstrate the significance of differences in tools and methods between the Soviet Union and the modern Russia. Permanent need for adaptation to changing political and security context led to inconsistence in Russian Balkan policy in the 1990s. Nevertheless, Russia was able to preserve an integral vision of the region and even to elaborate new transregional constructive projects, which in right political circumstances may promote stability and become beneficial for both Russia and the Euro-Atlantic community.

Georgian Historians and the Ideological Confrontation Between East and West

2021 ◽  
Vol 30 (1) ◽  
pp. 153-164
Author(s):  
George Gotsiridze
Keyword(s):  
Soviet Union ◽  
Cultural Values ◽  
Black Sea ◽  
The Black Sea ◽  
Black Sea Region ◽  
The Soviet Union ◽  
Long Time ◽  
Science And Culture ◽  
East And West

The work, on the one hand, highlights the mission of Europe, as an importer of knowledge, which has for centuries been the center of gravity for the whole world, and, on the other hand, the role of the Black Sea Region, as an important part of the Great Silk Road, which had also for a long time been promoting the process of rap-prochement and exchange of cultural values between East and West peoples, until it became the ‘inner lake’ of the Ottoman Empire, and today it reverts the function of rapproching and connecting civilizations. The article shows the importance of the Black Sea countries in maintaining overall European stability and in this context the role of historical science. On the backdrop of the ideological confrontation between Georgian historians being inside and outside the Iron Curtain, which began with the foundation of the Soviet Union, the research sheds light on the merit of the Georgian scholars-in-exile for both popularization of the Georgian culture and science in Eu-rope and for importing advanced (European) scientific knowledge to Georgia. Ex-change of knowledge in science and culture between the Black Sea region and Europe will enrich and complete each other through impact and each of them will have unique, inimitative features.

SOVIET-CHINESE COOPERATION IN THE FIELD OF SPORTS AFTER THE NORMALIZATION OF BILATERAL RELATIONS ON THE EXAMPLE OF THE IRKUTSK REGION

2021 ◽  
Vol 5 (2) ◽  
pp. 141-149
Author(s):  
A.V. Surzhko ◽  
Keyword(s):  
Soviet Union ◽  
Republic Of China ◽  
Bilateral Relations ◽  
The Soviet Union ◽  
Irkutsk Region ◽  
Ping Pong ◽  
Bilateral Cooperation ◽  
Sports Officials

The article examines the main aspects of Soviet-Chinese cooperation in the field of sports after the normalization of bilateral relations in the late 1980s — early 1990s. Sport was one of the factors that contributed to overcoming the consequences of the thirty-year split between the USSR and the PRC at the state, regional and informal levels. During this period, the Soviet Union and the People's Republic of China actively exchanged numerous sports delegations, adopting each other's successful experience in organizing and conducting competitions, as well as training athletes. In the USSR, Chinese national sports were popularized, primarily wushu and ping-pong. More traditional for the Soviet side was football, matches in which Soviet and Chinese athletes repeatedly played. Also, the article reveals some economic aspects of sports bilateral cooperation. A common thing for this period was the conclusion of various kinds of agreements and contracts at the interregional level, including those related to the sports component. The personal role of regional party functionaries, sports officials and athletes in the development of Soviet-Chinese relations is shown. There is a certain continuity between the perestroika period and the "golden age" of Soviet-Chinese cooperation in the 1950s. The experience of cooperation in sports gained at the end of perestroika had a beneficial effect on the development of Russian-Chinese relations in the 1990s. The study is carried out on the example of the Irkutsk region, which, due to objective reasons, has developed long-term and strong relations with a number of Chinese cities. The main source of the research was the Irkutsk regional periodicals.

About socialist competition

1929 ◽  
Vol 25 (9) ◽  
pp. 977-982
Author(s):  
Aria Ya. Pleshitser
Keyword(s):  
Soviet Union ◽  
National Economy ◽  
Socialist Competition ◽  
Historical Period ◽  
The Soviet Union ◽  
Working People ◽  
Catch Up ◽  
Socialist Emulation ◽  
Advanced Capitalist

The XVI Party Conference in its appeal to all workers and toiling peasants of the Soviet Union on socialist emulation points out: Gigantic tasks have been set by history for the working people of our country. In a relatively short historical period, we must catch up and overtake the advanced capitalist countries in technical and economic terms, carrying out the socialist reconstruction of the entire national economy.

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