Historical and Legal Analysis of the Mechanism of the Taxation of Taxes in the First Half of the XX Century
Abstract
Problem setting. The modern approach to taxation is not perfect. Practically there are no effective mechanisms for implementing the national tax policy. Ukraine’s tax system is developing and improving, in particular, by updating legislation in this area. That is why the historical and legal analysis of the achievements and weaknesses of the legal regulation of tax collection in the twentieth century is important. Analysis of recent researches and publications. Some issues of legal regulation of tax collection were considered in the works of such domestic and foreign scholar lawyers as A. B. Averyanova, V. A. Anerytseva, O. F. Andriyko, V. I. Antipova, V. L. Andrushchenko, A. I. Berlach, V.T. Belousa, V. V. Buryakovskii, L. K. Voronova, O. D. Vasilika, L. M. Kasyanenko, M. P. Kucheryavenko, R. A. Kalyuzhnyj, V. V. Kovalenko, M. V. Kovaly, V. K. Kolpakova, A. T. Komzyuka, V. V. Kostytsky, V.M. Popovich, V. Ya. Razadovsky, O. L. Ryabchenko, A. O. Selivanova, A. M. Sokolovskaya, V. M. Sutormin, L. V. Trofimova, D. G. Chernika, V. K. Scarves and others. Unfortunately, a detailed historical and legal analysis of the tax policy of the first half of the twentieth century was not carried out. Target of research. The aim of the article is the selection of positive and negative factors that influenced the tax policy, as well as ways to improve the existing tax system. Article’s main body. The 1917 revolution significantly influenced the further reformation of the then tax system, since the main slogan was the reorientation from peasantry to the bourgeoisie as the main taxpayer. The main trends were: the introduction of property tax, property tax, high indirect taxes on luxury goods, and the reform of income tax. Since April 1918, Hetman P. P. Skoropadsky formed tax policy. The basis of its tax system were direct and indirect taxes. Analysis of the period of the NEP allows us to conclude that the system of taxes and fees included: direct taxes, indirect taxes, duties and fees. since the end of the 20th years a clear-cut orientation of the construction of the tax system is revealed, which corresponds to the totalitarian regime that is being formed Conclusions and prospects for the development. During the first half of the twentieth century significant steps have been taken to further formulate an effective tax system. The first attempt to implement its own tax policy was during the Central Council, the Hetmanate and the Directory. A serious reformation of the whole financial system of the country took place only in the 1930s, when a tax reform was carried out in order to reduce the amount of payments received in the budget. Heavy changes occurred in the system of taxes during the period of hostilities. The reform of the system of income taxation was carried out. This led to the discontent of the population. And only in the 50’s Twentieth century the policy was aimed at reducing taxes on individuals.
References
Dyachenko, V.P. (Ed.). (1964). Finansovo-kreditnyy slovar [Financial and credit dictionary]. (Vols. 1–2, Vol. 2) M-Ya.
Moscow: Finansy [in Russian].
Nechai, N.V. (2002). Narysy z istorii opodatkuvannia. [Essays on the history of taxation]. Kyiv: Visnyk podatkovoi
sluzhby Ukrainy – Herald of the Tax Service of Ukraine, 144 [in Ukrainian].
Nechai, N. (1999). Finansova ta podatkova polityka Ukrainy v 1917–1918 rr. [Financial and Tax Policy of Ukraine
in 1917–1918]. Visnyk podatkovoi sluzhby Ukrainy – Bulletin of the Tax Service of Ukraine, 26, 48–51 [In Ukrainian].
Tsymbal, T.Ya. (2001). Derzhava, pravo ta podatkova systema Ukrainy (u skhemakh) [State, Law and Tax System of
Ukraine (in the schemes)]. Irpin, Akademiia DPS Ukrainy.
Yaroshenko, F.O., Pavlenko, V.L. (2002). Istoriia podatkiv ta opodatkuvannia v Ukraini [History of Taxes and Taxation
in Ukraine]. Irpin.: Akademiia DPS Ukrainy [in Ukrainian].
Kucheryavenko, N.P. (2002). Genezis nalogovogo regulirovaniya [Genesis of tax regulation]. Kurs nalogovogo
prava – Course of tax law, (Vols. 1–6, Vol. 2). Kharkov: Legas [in Ukrainian].
Tolkushkin, A.V. (2001). Istoriya nalogov v Rossii [History of Taxes in Russia]. Moscow : Yurist [in Russian].
Kutina, T.A. (1990). Stanovleniye sovetskoy nalogovoy sistemy v period NEPa [Formation of the Soviet tax system
during the NEP]. Candidate’s thesis. Moscow [in Russian]
Nalogi i nalogooblozheniye [Taxation and taxation]. (2nd ed.). Romanovskogo M.V., Vrublevskoy O.V. (Eds.). SPb.:
Piter. [In Russian]
Savchenko, L. (1999). Priame opodatkuvannia i finansovyi kontrol (istoriia i suchasnist) [Direct Taxation and Financial
Control (History and Modernity)]. Naukovyi visnyk UFEI (zbirnyk naukovykh prats) – Scientific Herald of the UIEI.
Irpin, 2 (5), 112–118 [In Ukrainian].
Buryakovskiy, V.V., Karmazin, V.Ya., Kalambet, S.V. et al. (1998). Nalogi [Taxes]. Buryakovskiy V.V. (Ed.).
Dnepropetrovsk: Porogi [in Ukrainian].
Plotnikov, K.N. (1954). Ocherki istorii byudzheta sovetskogo gosudarstva [Essays on the history of the budget of the
Soviet state]. Moscow: Gosfinizdat [In Russian].
Kucheryavenko, N.P. (1997). Nalogovoye pravo [Tax Law]. Kharkov: Konsum [in Russian].
Yaroshenko F.O., Melnyk P.V., Andrushchenko V.L., Melnyk V.M. (2004). Istoriia opodatkuvannia [History of
taxation]. Irpin: Natsionalna akademiia DPS Ukrainy [in Ukrainian].
Boldyrev, V.A. (Ed.). (1955). Sbornik zakonodatelnykh aktov po selskomu khozyaystvu [Collection of Legislative
Acts on Agriculture]. (Vol. 2). Moscow: Gosyurizdat [in Russian].
Chaikovskyi A.S., Batrymenko V.I., Zaitsev L.O., Kopylenko O.L. et al. (2003) Istoriia derzhavy i prava Ukrainy
[History of State and Law of Ukraine] (Chaikovskoho A.S. Eds.) Kyiv: Yurinkom Inter [in Ukrainian].
Mariakhin G.L. (1964) Ocherki istorii nalogov s naseleniya v SSSR [Essays on the history of taxes from the population
in the USSR]. Moscow: Finansy [in Russian].
Rusakova, I.G.. Kashin, V.A.. Tolkushkin, A.V. et al. (2000). Nalogi i nalogooblozheniye: Uchebn. posobiye dlya
vuzov [Taxes and taxation: Training. allowance for high schools]. Rusakovoy I.G.. Kashina V.A. (Eds.). Moscow:
YuNITI [in Russian].
Kucheryavenko, N.P. (2002). Genezis nalogovogo regulirovaniya [Genesis of Tax Regulation]. Kurs nalogovogo
prava – Course of tax law in 6 volumes, Part I. Kharkov: «Legas» [in Russian].
