On the Nature and Origin of Soviet Turnover Taxes

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.

Citation

Raiklin, E. (1988), "On the Nature and Origin of Soviet Turnover Taxes", International Journal of Social Economics, Vol. 15 No. 5/6, pp. 3-64. https://doi.org/10.1108/eb014108