Zeitschriftenartikel zum Thema „Taxation, 1917“
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1
Kotsonis, Yanni. „“Face-to-Face”: The State, the Individual, and the Citizen in Russian Taxation, 1863-1917“. Slavic Review 63, Nr. 2 (2004): 221–46. http://dx.doi.org/10.2307/3185727.
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From the 1860s to 1917, direct taxation provides a window onto the paradoxes of reform in late imperial Russia. The new systems of assessment that culminated in the income tax of 1916 aimed to individualize government in a regime still ordered by legal estate and collective identity; to recognize the autonomy of the individual while disassembling and reintegrating the person by way of comprehensive assessment; and to promote a sense of citizenship, participation, and individual responsibility while still defending autocracy. Yanni Kotsonis suggests that these tensions were borrowed, along with the new techniques of taxation and of government, from European and transatlantic practice, but Kotsonis also locates the distinctiveness of the Russian case in the historical context and the set of ideological premises into which the practices were introduced.
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Livshin, A. Ya. „THE EFFICIENCY OF REQUISITION AND TAXATION POLICIES IN 1917–1927 IN LETTERS “TO THE AUTHORITIES”“. Вестник Пермского университета. История, Nr. 3(50) (2020): 139–50. http://dx.doi.org/10.17072/2219-3111-2020-3-139-150.
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The article discusses the communicative function of letters to authorities in the context of the population’s assessment of the efficiency of the requisition and taxation policies in the first decade of the Communist regime in power. Many letters during the Civil War represented complaints of confiscation and requisition. The peasants believed that the surplus-appraisal and the collection of an extraordinary revolutionary tax were carried out in violation А. Я. Лившин 150 of instructions and norms established by the Soviet state itself. Correspondents of the authorities noted that the surplus appropriation was carried out through the unlimited use of violence and coercion, leading to the destruction of trust between the government and the people, between the city and the village. The attitude of the population towards taxes in the 1920s was largely determined by the experience of the Civil War, when millions of citizens suffered from violent requisition. In the NEP years, when the regime has pursued better balanced economic and social policies, a large-scale rationalization of popular opinion regarding the principles of relationship between the government and society took place. This rationalization, as the letters to the authorities show, was especially evident in the peasant milieu. This occurred due to different circumstances, including the ability to farm on a market basis embedded in the principles of NEP. The middle-peasant majority of the village considered the policy of encouraging peasants' economic initiative to be effective, since such a policy could lead to an increase in the well-being of the whole society. Most people considered the policy of tax pressure on the peasantry which undermined the economic viability of farms in the NEP era, to be erroneous. The ability and willingness to trust the state determined a lot in the mentality and social behavior of people of the post-revolutionary era. Coercive, driven by class ideology rather than economic practicability, and, therefore, inefficient policies (including taxation policies), according to many authors of the letters, have been destructive to the atmosphere of trust and social balance in the country
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Migneault, Gaétan. „Les relations fiscales Canada — Nouveau-Brunswick de 1867 à 1917“. McGill Law Journal 60, Nr. 1 (08.12.2014): 95–125. http://dx.doi.org/10.7202/1027720ar.
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Un des motifs importants d’opposition exprimés au Nouveau-Brunswick contre les conditions de la Confédération visait l’insuffisance des transferts fédéraux offerts. On craignait l’émergence d’une situation financière éventuellement insoutenable, forçant le recours accru à la taxation directe pour soutenir les activités provinciales. Comme prévu, les recettes publiques provinciales se sont effondrées après l’Union, puis ont stagné jusqu’au recours à la taxation directe à partir de 1892. Cet article établit le lien entre les débats menant à la Confédération et les effets fiscaux de la mise en oeuvre du texte de la Constitution observés au Nouveau-Brunswick. Il démontre la perspicacité des opposants et la justesse de leur crainte.
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Penati, Beatrice. „Continuities and Novelties in Early Soviet Law-Making about Central Asian Water“. Journal of the Economic and Social History of the Orient 62, Nr. 4 (16.05.2019): 674–730. http://dx.doi.org/10.1163/15685209-12341491.
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AbstractThis article analyses the drafting process and underlying principles of early Soviet legislation on water rights and taxation on water in Central Asia. While the new Bolshevik ideology provided an ideal justification to enact the State-centric, technocratic principles implicit in the Tsarist Turkestan “water law” of 1916, it took a very long time for the Soviet regime to produce a comprehensive legislation that would explicitly replace the local pre-existing customs which had survived in the colonial period. This is surprising especially in the light of the continuity in personnel in the government agencies that governed land and water resources across the 1917 revolution. Two possible reasons for this slowness were the early Soviet “decolonisation” imperative and the inertial persuasion that the legislator could not fully grasp the intricacies of water-related rights and duties.
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Samarukha, Victor, Alexey Samarukha und Ivan Samarukha. „Development of Financial and Taxation Mechanisms in Soviet Russia and in the USSR“. Bulletin of Baikal State University 30, Nr. 1 (25.03.2020): 100–112. http://dx.doi.org/10.17150/2500-2759.2020.30(1).100-112.
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The authors consider the historical period of reforming the financial and taxation mechanisms of Soviet Russia and the USSR from 1917 to 1986. In 1985, M.S. Gorbachev came to power. He began reformation of the political system, the aims of which consisted in the process itself without any focus on a specific social and economic model for the state and society. Meanwhile, the epoch of the building of utopian communism in the USSR was over and in 1991, the USSR collapsed due to a number of fatal political mistakes made by Gorbachev and his associates, which led to a severe crisis. One of the most essential features of the reformed taxation system of the period is the fact of its being changed by the government to adapt it to the aims of the socioeconomic development of the peoples’ state of a new type, Soviet Russia and the USSR, through plan management of productive forces under conditions of state-owned means of production. It should be mentioned that the taxation system of Soviet Russia and the USSR guaranteed provision of financial and physical resources for the victory of the Red Army in the Civil War and in the war against the invaders. It also allowed the state to promptly industrialize the whole USSR, create the most advanced army in the world and win the Second World War, in the shortest time reconstruct economy and social sector destroyed by German occupiers and continue the accelerated socioeconomic development until the beginning of Gorbachev’s reformation. Thus, the above mentioned theoretical and practical aspects of the development of financial and taxation mechanisms of Soviet Russia and the USSR can be of practical use for scientists and practitioners not only in contemporary Russia but also in the other post-socialist countries when taking decisions of reforming financial and taxation systems.
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DAUNTON, M. J. „HOW TO PAY For The War: State, Society and Taxation in Britain, 1917-24“. English Historical Review CXI, Nr. 443 (01.09.1996): 882–919. http://dx.doi.org/10.1093/ehr/cxi.443.882.
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Smirnova, Tatiana. „Children's Welfare in Soviet Russia: Society and the State, 1917-1930s“. Soviet and Post-Soviet Review 36, Nr. 2 (2009): 169–81. http://dx.doi.org/10.1163/107512609x12460110596905.
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AbstractThe Bolsheviks did not alienate citizens from helping find solutions to the problems afflicting children. Many social actions deemed as "useful" by the Soviet authorities were met with support by the regime. These included the "Week of the Homeless Child", school self-taxation, local societies of the "Friend of the Children", and others. Establishing its control over "useful" public ventures, the Government eventually absorbed them. On the surface, the proliferation of public ventures in the area of children's welfare, such as patronage by industrial enterprises, labor unions and other groups and the growth of various advisory boards and children's inspections, appeared to be a result of growing social initiative. In reality the government's support of public work led to de facto state and party control. In order to carry out successful public initiatives, the population had to adapt to the particulars of Bolshevik rule.
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Bazarbaev, Akmal. „The Turkestan Statute and the Reorganization of Administrative Divisions in Central Asia, 1886-1917: a Case Study of Jizzakh District“. Oriente Moderno 102, Nr. 2 (19.01.2023): 281–300. http://dx.doi.org/10.1163/22138617-12340287.
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Abstract For both political and economic reasons, the Russian Empire sought to establish administrative units in Central Asia based on taxonomic principles relating to governmental control, taxation, and land use. From the first years after the conquest, the colonial authorities introduced various new types of political divisions in the region. But the most foundational step in this process was the Turkestan Statute of 1886, which formally enumerated the requirements and naming conventions for establishing official administrative units. It is clear from the available sources that, before the 1886 statute, colonial efforts to establish administrative control, taxation, and regulated land use were sporadic and imprecise at best. For this reason, the Turkestan statute pressured colonial administrators to reconstitute administrative units that did not meet the requirements of the new Russian statutes. In this respect, the colonial officials tried to find a balance between the law and political-economic interests in reorganizing political divisions. This paper examines the reasons for the rearrangement of administrative units and the differences between the law and the bureaucratic views of colonial officials in this process. Its primary objective is to delineate ways in which colonial administrators used laws to consolidate administrative control, taxation, and land use in the process of redistribution of administrative-territorial units. My argument is that colonial officials implemented reorganization in some administrative units but not in others: in some cases, redistribution took place in administrative units that did not meet the political and economic interests of the colonial authorities, or colonial officials flouted the law altogether. In other cases, the colonial administration did not engage in redistribution of administrative units that did not pose a problem in governance and tax collection despite the fact that they were in violation of the requirements of the Turkestan statute.
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Kravtsova, Elena S. „Economic Problems of Russia on the Eve of the Events of February 1917 on the Pages of the Newspaper “Rech”“. Economic History 18, Nr. 2 (30.06.2022): 104–12. http://dx.doi.org/10.15507/2409-630x.057.018.202202.104-112.
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Introduction. The history of periodicals in Russia has a rather long period – from the beginning of the 18th century. This story had its good and bad periods, but the demand for newspapers and magazines has always been high. Through publications in the press, one can trace the issues and problems that were discussed in society in society on a particular day and year. It is not without reason that the famous philosopher A. Schopenhauer noted: “Newspapers are the second hands of history”. 1917 is the cornerstone of the history of the Russian state, which divided it into “before” and “after”. Among the reasons that led to the February Revolution of 1917 are the economic problems that existed in the state before entering the First World War and aggravated and supplemented after August 1914: an archaic tax system, monopolization of the economy, a reduction in the number of workers in the countryside and the city, shortage of goods. These issues could not be covered in the periodical press. The materials on the situation in the economic sphere published in the liberal newspaper “Rech” arose the interest. Besides the newspaper was a kind of mouthpiece for the Cadet Party. The purpose of the article is to analyze the published material on the problems of the Russian economy on the eve of the February Revolution in order to clarify the understanding of the situation in the country by the Cadets. Materials and Methods. Certain goals were solved using general scientific, idiographic (description of the history of the issue), problem-analytical (consideration of the situation in Russia on the eve of February 1917 through the problems of the economy), synchronous (allowing to establish links between various phenomena in the economic sphere). Results. The economic issues discussed in the daily printed publication were varied: from possible personnel changes and military loans to reforms of taxation and the economic situation in the country. Discussion and Conclusion. Considering the various problems of the country, including economic ones, the staff of the liberal newspaper “Rech” did not see signs of cardinal changes in the country and the impending revolution. These events were not reflected in the materials of the newspaper.
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Cheremisin, Oleksandr. „SPECIAL AND ADDITIONAL TAXES FOR URBAN POPULATION IN THE SOUTH OF UKRAINE IN 1870–1917s“. Kyiv Historical Studies, Nr. 1 (2020): 60–66. http://dx.doi.org/10.28925/2524-0757.2020.1.8.
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The study examines the peculiarities of taxation for urban population in the South of Ukraine in 1870–1917s, within the administrative and territorial structure. The introduction of the basic materials starts with the implementation of the City reform in 1870 in the Southern Ukrainian towns which determined main principles of decentralized self-government. Main attention of the paper is paid to the special and additional taxes for urban population, because they were not a subject of special researches on urban topics, but still they had an impact on a city community and activities of town self-government structures. 16 taxes from the list of all the taxes paid by urban population were compulsory and 20 taxes were referred to special ones making approximately a half of the budget of each town in total. The most important special and additional taxes for urban population were the following: charges for trade and industrial documents and patents; for tavern business; special taxes for entrepreneurs; for all merchant and industrial certificates and cards on trade and industrial objects; for different patents on factories producing beverages and spirit or wine products; charges for certificates in justice courts; taxes on horses; notarial charge; customs charges and taxes on civil procedures; charges for auction sales of movable property; half-kopeck charges; anchor charges; taxes on entertainments; taxes on the theatre and others. Finally, the paper draws conclusions about the peculiarities of taxation of urban population in the South of Ukraine in the 1870–1917s. It presents calculations showing that additional and special taxes for urban population made it possible for local budgets to make almost half of their profits. The study makes proposals on further research on a similar topic.
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Acevedo-Rodrigo, Ariadna. „Paying for Progress: School Taxes, Municipal Government, and Liberal State Building, Cuetzalan and Huehuetla, Mexico, 1876–1930“. Hispanic American Historical Review 99, Nr. 4 (01.11.2019): 649–80. http://dx.doi.org/10.1215/00182168-7787164.
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Abstract Focusing on school funding, this article examines the relationship between the majority indigenous population of the Puebla Sierra and the Mexican state from 1876 to 1930. The article questions assumptions about peasant resistance to taxes and about the dearth of rural schooling before 1921. I find that the municipal personal taxes that funded education during the Porfiriato were raised continually in spite of the fact that they burdened the poor disproportionately. Acquiescence to taxation administered by local authorities was further demonstrated when personal taxes were abolished in 1917 and municipalities resuscitated a Porfirian-era education tax in order to maintain schools that state and federal governments would not pay for—a fact ignored by the historiography, which has focused on federal schools. This article argues that municipalities contributed to the emergent educational system and that school funding helped to construct an economically unequal liberal citizenship in which the price for inclusion could be high.
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Ponyrko, Mykola. „Activities of Excise Supervision During the Introduction of State Sales of Alcoholic Beverages on the Left Bank of Ukraine at the End ХІХ – of the Early ХХ Century“. Journal of V. N. Karazin Kharkiv National University. Series: History, Nr. 61 (27.06.2022): 132–63. http://dx.doi.org/10.26565/2220-7929-2022-61-06.
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The purpose of work is to analyze the activities of the excise departments of the Ministry of Finance of the Romanov Empire during the introduction of state sales of alcoholic beverages on the Left Bank of Ukraine in the late ХІХ – early ХХ centuries. On the basic of source materials of the end ХІХ – of the beginning of ХХ centuries, and archival documents of the State Archives of Sumy, Chernihiv and Kharkiv regions the activity of excise departments during the introduction of state sale of alcoholic beverages on the Left Bank of Ukraine at the end ХІХ – of the beginning of the ХХ centuries is characterized. It is analyzed that changes in the central office of the Ministry of Finance, which was engaged in indirect tax collection, also affected the activities of excise departments in the Ukrainian provinces of the Left Bank of Ukraine. Excise departments in the region have acquired greater regulatory powers regarding the taxation of taxable persons, increased the staff of excise agencies and increased cash expenditures on business operations of the departments, they formed new structures of officials subordinate to the Ministry of Finance. The poorly accounted reasons for the introduction of the state wine monopoly are highlighted, among which it is worth noting the chronicprotracted crisis of overproduction of the wine industry, which was not a side effect of the monopoly, but preceded it. It is noted that the profitability of state sales of alcohol is high and it has grown. On the other hand, the introduction of state sales of alcoholic beverages carried the risk of increasing dependence on drinking income of a significant part of the revenue side of the budget. It is also noted that the increase in profits from the circulation of alcoholic beverages was mainly due to increased taxation of production indicators of taxable entities, along with variations in purchase and distribution prices for raw alcohol and rectified alcohol, rather than an increase in alcohol consumption by the population. The introduction of state sale of alcohol had one of the least significant consequences, compared to the excise system of taxation of alcoholic beverages, the overpayment of the population, when drinking alcoholic beverages. When implementing the state wine monopoly of the territory of Chernihiv, Poltava and Kharkiv provinces, the excise supervisory authorities, taking into account the predominance of small-scale agricultural distilling in the deployment, were forced to guarantee the plants a minimum supply, given the size of the province`s factories. Due to the restriction of the alcohol trade on the Left Bank of Ukraine, the illegal sale of alcoholic beverages spread, which, despite the police measures of excise supervisors, could not be stopped. With the introduction of the wine monopoly, the consumption of spirits among the population decreased, as the reform changed the conditions of production and sales, but did not and could not affect the reasons for the consumption of spirits, as the reasons are derived from a number of social and cultural factors, these reasons do not depend on the trade in alcohol. Therefore, the impact of dry legislation on the Left Bank of Ukraine in the 1914–1917 years needs to be disclosed.
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Brady, Michael Emmett. „Adam Smith, not J M Keynes or Frank Knight, was the First Scholar to make the Uncertainty –Risk Distinction Explicitly and Apply it Rigorously“. Scholedge International Journal of Management & Development ISSN 2394-3378 2, Nr. 9 (12.10.2015): 24. http://dx.doi.org/10.19085/sijmd.020903.
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<p>Adam Smith was the first academic in history to make an explicit, detailed Uncertainty –Risk distinction and apply it clearly in a number of worked out examples and applications consistently in his analysis of decision making in the Wealth of Nations on occupational choice, businesses such as mining and fishing ,taxation, and foreign trade.<br />Other possible claimants will be covered briefly. Only an author’s published works will be considered in making an evaluation.<br />G. Boole, with his indeterminate (uncertainty) –determinate (risk-calculatable probabilities) approach of his 1854 The Laws of Thought, will be ranked second. Joseph Schumpeter, with his 1911 Theory of Economic Development contribution, is ranked third, while Keynes with his 1921 A Treatise on Probability, will be ranked fourth on tie breaks over Knight, with his 1921 Risk, Uncertainty, and Profit ,given that Keynes’s unpublished Fellowship dissertations of 1907 and 1908 are substantially earlier than Knight’s unpublished doctoral dissertation of 1916.G L S Shackle ‘s approach is a non probabilistic approach which ignored the much earlier work of Smith, Boole,and Keynes.</p>
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Komandzhaev, Evgeniy A. „INSTITUTES OF PUBLIC AUTHORITY IN KALMYKIA IN THE 17TH - EARLY 20TH CENTURIES FROM THE PERSPECTIVE OF CIVILIZATION AND CULTURAL APPROACH“. RUDN Journal of Law 23, Nr. 2 (15.12.2019): 219–43. http://dx.doi.org/10.22363/2313-2337-2019-23-2-219-243.
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In order to more clearly present the processes, which taking place in Russian society, for a clearer assessment of the situation of national republics within the Russian Federation, it is necessary to turn to the historical and legal development of separate nations within Russia. Changes in the system of government of Russia, the emergence of new socio-economic, political, spiritual and cultural problems necessitate the development of new forms of cooperation between the regions and the federal center. The search for a better model of state administration of the regions pay our attention to the historical and legal development of public administration institutions in Kalmykia in the 17th-19th centuries. In this regard, we can turn to the experience of the development of Kalmyk society within Russia, namely the development of institutions of public authority and management of Kalmyk society. Since the formation of the Kalmyk Khanate within Russia, the central government practically did not interfere in the internal affairs of the Khanate. Gradually, the Russian government began to intervene in the choice of the head of the Khanate, in the settlement of disputes between the nobility. Further, Russian government officials appear in the Kalmyk steppe, submitting to central and local government bodies. As a result by the middle of the XIX century, a system of bailiffs was formed, and then the system of guardianship by the Kalmyk people, which practically eliminated national governance, transferring the functions of exercising public authority to the Russian authorities. At the same time, the Russian government adopted several regulatory legal acts aimed at improving public administration of the Kalmyk society. In addition, ministry officials and the administration of the Astrakhan province developed a number of projects to reform the management system, taxation and judicial system in the Kalmyk steppe, which were never accepted for various reasons, but which were important for improving the management of the Kalmyk society. A number of projects were developed in connection with reforms in Russia in the 60s-70s of the 19th century and therefore, changes were needed to manage the Kalmyk people. The implementation of reforms, among other things, interfered with the dependence of common Kalmyks on noyons and zaisangs, which was abolished only in 1892. This reform freed noyons from managing ulus, and zaisang from managing aimags. In addition, taxation of the Kalmyk people was reorganized, which continued into the beginning of the 20th century. Subordinating Kalmykia to the Ministry of the Interior in 1902, the government reorganized the administrative-territorial structure, but further transformations in Kalmyk society were suspended by the world war and the revolutionary events of 1917.
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Murray, Bruce K. „“Battered and Shattered”: Lloyd George and the 1914 Budget Fiasco“. Albion 23, Nr. 3 (1991): 483–507. http://dx.doi.org/10.2307/4051113.
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In June 1914 David Lloyd George, Liberal Chancellor of the Exchequer, capitulated to opposition from within his own party and withdrew from the Budget for 1914–15 his proposals to revise the system of Exchequer grants to local authorities and to establish land value rating. Withdrawal was a considerable political humiliation for Lloyd George. “His stock stands low in the party,” commented his friend, Lord Riddell, in his diary. “The Budget has been a fiasco.” What went wrong with the 1914 Budget is the concern of this article.Lloyd George's 1914 Budget incorporated two distinct strategies. The first comprised a fiscal strategy designed to provide in a single “taxing” Budget for the needs of both the Navy and the reorganization of local government finance and taxation. The second constituted part of a wider political strategy intended to furnish a reform program that would enable the Liberals to make a powerful progressive appeal at the next general election, due by the end of 1915. The first was supposed to serve the second, but in the event had the opposite result. It prompted Lloyd George to abandon his original plan of building up to a major reform Budget in 1915 and to proceed instead to include in the 1914 Budget “provisional” grants to local authorities before he had prepared the groundwork, administratively, legislatively or politically, for a new system of grants and rating. At all levels, the enterprise was premature, and simply presented a group of discontented wealthy Liberals in the Commons with the opportunity to stage an effective protest against the direction of Liberal finance.
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Achenui, Nwenfor. „Distortions on Cameroon’s War-Time Economy, 1914-1916“. American Journal of International Relations 6, Nr. 1 (27.08.2021): 46–76. http://dx.doi.org/10.47672/ajir.785.
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Purpose. The paper examines the degree of turbulence that was meted on the colonial economy of the Cameroons between 1914-1916.
Methodology: The study was built on the theoretical method, garnered largely from secondary sources, and an analytical pattern that is highly conventional.
Results: The indicated that wartime conditions led to increased distortions on Cameroon’s economic patterns especially in the form of higher taxations, agricultural shifts and restrictive trading regulations and concluded that this metropolitan based economy was literally altered to pilot allied war efforts.
Unique contribution to theory and practice: The paper recommends that, a shift from the archaic system of bitter revanchist that placed nation-states at war with each other as a necessary corollary for imperial expansion, for a more peaceful approach to cross country rifts, would lessen future tensions and make futile any eminent war with bitter lessons on world economies even as national rivalries persist until the 21st century.
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EDEBALK, PER GUNNAR. „Emergence of a Welfare State – Social Insurance in Sweden in the 1910s“. Journal of Social Policy 29, Nr. 4 (Oktober 2000): 537–51. http://dx.doi.org/10.1017/s0047279400006085.
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Two important dimensions of the Swedish social insurance system are those of universality (encompassing the entire population) and of compensation for loss of income. The decisions basic to the Swedish social insurance system and thus to the Swedish Welfare State were made during the 1910s. A universal pension insurance system was decided upon in 1913. This was the world's first universal public insurance system. Pensions were provided both in cases of disability and of a person reaching the age of 67. Important factors explaining this decision were that Sweden had the oldest population in the Western world and thus high expenditures for poor relief, and that as the reporting and taxation of individual incomes had just been introduced it became possible to finance a universal pension system by means of compulsory contributions by the individual (a special earmarked tax).The establishment of a pension insurance system provided the basis for a system of insurance for work-related injuries, in 1916. It included the entire workforce and was the most modern of its kind. The presence of a pension insurance system and insurance for work-related injuries pointed to the need for a sickness insurance system. This was designed to deal with simple cases of injury as well as with more serious cases of illness or injury that could lead to disability. A proposal was presented in 1919. A serious deflationary crisis after the First World War and high levels of unemployment during the period between the two world wars made it impossible to introduce a sickness insurance system.
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Chutkyi, A. „ECONOMIC NIHILISM OF THE LEADERS OF THE UKRAINIAN REVOLUTION OF 1917-1921 AS A DETERMINANT OF DEFEAT FOR UKRAINIAN STATEHOOD IN THE BEGINNING OF THE 20TH CENTURY“. Bulletin of Taras Shevchenko National University of Kyiv. History, Nr. 149 (2021): 69–78. http://dx.doi.org/10.17721/1728-2640.2021.149.14.
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The economic factor, as an important determinant of defeat of the Ukrainian Revolution of 1917-1921 is still insufficiently studied. At the same time, the very nature of human development since the transition to capitalism has led the economic sphere to a key position in the life of every person. This trend has intensified since the early 20th century. This was evidenced by two world wars and other military-political conflicts, constantly increasing acceleration in the nature of economic development and the formation of a society of mass consumption, which in itself increased the dependence on the economic sphere of each individual. So, this is an axiom. Given the importance of the economy for the life of modern society, it is advisable to find out how the leaders of Ukrainian statehood reacted to it on the beginning of the 20th century. Moreover, there are still not enough studies of this kind. As a result of the study, a complex of actual data is obtained, which shows – economic factor was important in the defeat of the Ukrainian Revolution of 1917-1921, because Ukrainian statesmen at that time did not understand the importance of the economic sphere of life. The data that proves it can be conditionally divided into two groups. The first one – are the initial negative factors, which were not caused by the activities of Ukrainian political leaders, but were laid down by a long period of previous colonial development of Ukraine. However, these leaders did not take any steps to overcome that negative influence. These included: the absence of a significant number of truly wealthy people among the leaders of Ukrainian statehood, and therefore antagonism about the wealthy people between those leaders, which eventually deprived the Ukrainian statehood of internal material resources; disbelief in the possibility of independent development of Ukraine and stubborn clinging to autonomous ties with Russia; anarchism of the masses (especially the peasantry), generated by the years of war and especially by the brutal policies of the previous imperial government, which was reinforced by the activities of the Bolsheviks; shortage of patriotic specialists; the revived Ukrainian statehood lived in war conditions throughout the period of its existence, which made normal economic development impossible; the main region where the Ukrainian government lasted longer was the agrarian Right-Bank, while the industrial east was always quickly captured by enemy and the Ukrainian government had almost no influence on cities, where industry was concentrated and without its potential the existence of state is simply impossible. The second group of factors that affected negatively on the cause of the Ukrainian statehood in the beginning of the 20th century – are the practical actions of the then Ukrainian political leaders in the economic sphere. These included: the indefiniteness of the higher authorities competence and the uncertainty of their legal status; slow establishment of Ukrainian organs of power, who were responsible for economic issues; there was no clear vertical of accountable local authorities, and consequently the lack of understanding of the situation outside Kyiv; legislative framework, created in the economic sphere, was limited mainly to declarations and was not completed; Ukrainian political leaders did not have a single vision of solving a key issue for Ukraine’s economy – agriculture; inefficiency in addressing other economic issues (adjustment of industry, transport, trade, food supplies, taxation and money circulation). Separately should be highlighted the excessive idealism and, at the same time, a widespread fascination with socialistic doctrine, which at its core contradicted the normal construction of the economy. Establishment of these “thin spots” in the economic policy of the Ukrainian government in the beginning of the 20th century is important for today, because a number of mistakes of that time are presented in the policy of the modern Ukrainian government. Accordingly, the bitter experience of the past (loss of statehood due to neglect / procrastination of important economic issues) should play the role of the most powerful argument in the need for rapid change of the situation in economic construction right now.
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Maltby, Josephine. „SHOWING A STRONG FRONT: CORPORATE SOCIAL REPORTING AND THE ‘BUSINESS CASE’ IN BRITAIN, 1914–1919“. Accounting Historians Journal 32, Nr. 2 (01.12.2005): 145–71. http://dx.doi.org/10.2308/0148-4184.32.2.145.
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It is generally asserted that corporate social reporting (CSR) is a phenomenon of the late 20th century. The present paper contests this view by looking at the ways in which British companies reacted to the challenges they faced during the First World War, when they were exposed to charges of profiteering, as well as to industrial unrest and high taxation. The paper considers the use of the speeches made by chairmen at annual general meetings to refute these charges and defend themselves. It considers the relevance of these findings for contemporary social reporting, and suggests that investigation of the history of CSR is likely to show further examples of its use by companies to put forward “the business case”.
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Henrekson, Magnus, und Gunnar Du Rietz. „The Rise and Fall of Swedish Wealth Taxation“. Nordic Tax Journal 1, Nr. 1 (01.05.2014): 9–35. http://dx.doi.org/10.1515/ntaxj-2014-0002.
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Abstract We study the evolution of modern Swedish wealth taxation from its introduction in**1911 until it was abolished in 2007. The rules concerning valuation of assets, deductions/exemptions and tax schedules to characterize effective wealth tax schedules are described. These rules and schedules are used to calculate marginal and average wealth tax rates for three differently endowed owners of family firms and individual fortunes corresponding to a large, medium-sized and small firm. The overall trend in the direct wealth tax was rising until 1971 for owners of large and medium-sized firms and for individuals of equally-sized wealth consisting of non-corporate assets. Average direct wealth tax rates were low until 1934, except for 1913 when a progressive defense tax was levied. There were three major tax hikes: in 1934, when the wealth tax was more than doubled, in 1948 when tax rates were doubled again and in 1971 for owners of large firms and similarly sized non-corporate fortunes. Effective tax rates peaked in 1973 for owners of large firms and in 1983 for individuals with large non-corporate wealth. Reduction rules limited the wealth tax rates from 1934 for fortunes with high wealth/income ratios. The wealth tax on unlisted net business equity was abolished in 1991. Tax rates for wealthy individuals were decreased in 1991 and in 1992 and then remained at 0.5-1 percent through 2006, depending on whether the reduction rule was applicable. Tax rates for small-firm owners and small individual fortunes were substantially lower. Aggregate wealth tax revenues were rela-tively small; they never exceeded 0.4 percent of GDP in the postwar period and amounted to 0.16 percent of GDP in 2006.
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Pennanen, Risto Pekka. „Play and Pay: The Ill-Starred Project of the Municipal Tax on Musical Instruments in Prague, 1910–1913“. European Journal of Musicology 21, Nr. 1 (10.05.2023): 1–23. http://dx.doi.org/10.5450/ejm.21.1.2022.1.
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Utilising archival documents and the press, this article scrutinises aspects of the connections between local government, taxation and domestic music in Prague, 1910–1913; of all the European tax initiatives on musical instruments, the Prague one was the most ambitious and comprehensive. The administration aimed at raising considerable revenues and lessening the disturbance from music by taxing pianos, harmoniums, gramophones and orchestrions in inns and private homes. The initiative included an inventory of musical instruments, after which the officials began drafting the tax law. The press published on the inventory and planned tax measures, and several interest groups from the music and restaurant business submitted appeals to the city’s representative bodies. Some interest groups cooperated and cleverly exploited public opinion, forcing the city fathers to remove the tax from the agenda of the public sitting of the City Assembly. The initiative was doomed in several respects, including its unrealistic schedule, excessive complexity and lack of clarity.
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Burton, David. „The taxation of Africans: Transvaal 1902–1907“. Kleio 19, Nr. 1 (Januar 1987): 47–60. http://dx.doi.org/10.1080/00232088785310031.
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Whiting, R. C. „Taxation and the Working Class, 1915–24“. Historical Journal 33, Nr. 4 (Dezember 1990): 895–916. http://dx.doi.org/10.1017/s0018246x00013807.
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The working class's experience of the tax system is an important aspect of its relationship with the state. This article examines the nature of this connexion during the First World War and its aftermath when fiscal policy was subject to intense political pressure. Two themes are paramount, those of resistance and appropriation. From the point of view of governments the less tax collection encouraged class-based opposition the better. Because the level of tax payments depended on varied circumstances within social groups – caused by family size or patterns of consumption, for example – the lines of differentiation were more finely drawn than the contours of social class. Many tax payments affected the individual as a citizen within the political system rather than as a producer within the economy. The articulation of resentment about tax burdens with conflicts in the economy was not therefore automatic. However, when governments were closely involved in the running of the economy, as in the First World War, it was helpful to use the tax system as an instrument of social justice, so that efforts to generate a common purpose might not be impaired by resentment of the disproportionate gains of others. In these circumstances taxpayers might well be encouraged to see the tax system as a way of appropriating or limiting the wealth of other classes, in a way which did bring it into closer relationship with the economy.
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Barnes, Lucy. „Trade and redistribution: trade politics and the origins of progressive taxation“. Political Science Research and Methods 8, Nr. 2 (14.10.2019): 197–214. http://dx.doi.org/10.1017/psrm.2019.39.
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AbstractWhat explains variation in tax progressivity before World War I? I argue that trade politics shaped the emergence of progressive taxation. If labor could provide a useful ally, trade policy coalitions meant compromise on redistributive demands: progressive taxes, especially where inequality was lower. In time-series cross-sectional analysis, I find that trade interest proximity between labor and elites was associated with more progressive taxation in ten European countries between 1870 and 1913 under conditions of low inequality. The coalition and compromise mechanism is evident in sub-national evidence from Britain. Where constituency interests favored free trade, Liberal–Labour electoral alliance was more likely in 1906, and the local MP was more likely to support the 1909 “People's Budget” for progressive taxation.
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Morozova, Elena N. „Fiscal Policy of the Saratov Zemstvo (1864–1914)“. Izvestiya of Saratov University. New Series. Series: History. International Relations 20, Nr. 4 (21.12.2020): 542–47. http://dx.doi.org/10.18500/1819-4907-2020-20-4-542-547.
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The article presents a characteristic of the most important sphere in financial activity of the Saratov Zemstvo – fiscal policy. In particular, it analyses the tax system of zemstvo self-government bodies in the Saratov province, the forms of zemstvo dues, and objects of taxation. Special emphasis is laid on a study of growth trends in the budget revenue, and a simultaneous increase in tax arrears, which significantly reduced the efficiency of the zemstvo work.
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Bujaki, Merridee Lynne, und François Brouard. „Student Reflections on Assurance and Taxation during COVID ‐19: A Commentary*“. Accounting Perspectives 20, Nr. 3 (17.07.2021): 327–55. http://dx.doi.org/10.1111/1911-3838.12262.
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Lowe, R. „Review: Just Taxes: The Politics of Taxation in Britain, 1914-1979 * Martin Daunton: Just Taxes: The Politics of Taxation in Britain, 1914-1979“. Twentieth Century British History 14, Nr. 3 (01.03.2003): 305–7. http://dx.doi.org/10.1093/tcbh/14.3.305.
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Ryan, Christopher K. „Contributions of Harry Gunnison Brown (1880–1975)“. Journal of Public Finance and Public Choice 12, Nr. 1 (01.04.1994): 31–40. http://dx.doi.org/10.1332/251569298x15668907539815.
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Abstract Sebbene le opere di Harry Gunnison Brown, prese singolarmente, non siano state trascurate in modo particolare, l’insieme della sua produzione scientifica non è ancora stato oggetto di attento esame.Dopo aver collaborate con Irving Fisher al suo volume sul potere d’acquisto della moneta, Brown pubblicò nel 1914 un libro sul commercio internazionale, nel quale sostenne con vigore il libero scambio. È del 1916 un’importante opera sui criteri per stabilire le tariffe nei trasporti, da lui ricavati basandosi sui loro effetti sul benessere generale.La sua opera più nota è il volume The Economics of Taxation, del 1924, ormai considerate un classico sull’argomento.Un breve scritto del 1939, dedicato all’incidenza di un’imposta generale sulle vendite, ha avuto molto successo a motivo deU’originalità della sua tesi, secondo cui quest’imposta non darebbe luogo ad una diminuzione della produzione e quindi non farebbe aumentare i prezzi.A proposito della Grande Depressione, egli ritenne che una delle sue cause fosse stata l’inadeguatezza delle politiche della Riserva Federale. Il suo atteggiamento nei riguardi del pensiero keynesiano fu parimenti critico.Nel dopoguerra Brown si preoccupò dello sviluppo del debito pubblico, ritenendo che l’eccessivo indebitamento avrebbe reso necessarie maggiori imposte, disincentivando così l’economia.Uno dei temi preferiti da Brown fu quello dell’imposta unica sulla terra, argomento a cui dedicò una lunga serie di studi, che tuttavia non si può dire abbiano contribuito a rafforzare la sua immagine di studioso.
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Kaske, Elisabeth. „Taxation, Trust, and Government Debt: State-Elite Relations in Sichuan, 1850–1911“. Modern China 45, Nr. 3 (06.09.2018): 239–94. http://dx.doi.org/10.1177/0097700418796178.
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This article explores the shifting relationship between the state and the rural elites in Sichuan during the last decades of the Qing dynasty through the lens of taxation and public debt by using a creditor-debtor model as a theoretical framework. Sichuan’s unique rewarded land tax surcharge, called the “Contribution” and levied since 1864, established a relationship of symbolic and economic indebtedness of the imperial and local state to the taxpayer. Western-inspired reforms after 1898 directly attacked the symbolic and economic bonds established by the Contribution. The Railway Rent Share tax shifted the creditor-debtor relationship from the state to the public Sichuan-Hankou Railway Company by making individual taxpayers into shareholders. When Beijing eventually banned what it saw as a privatization of taxation and decided to nationalize the railway company, this ignited the Railway Protection Movement, which precipitated the 1911 Revolution in Sichuan.
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Offer, A. „Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914“. English Historical Review 118, Nr. 476 (01.04.2003): 457–58. http://dx.doi.org/10.1093/ehr/118.476.457.
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O’Brien, D. P. „Just Taxes: The Politics of Taxation in Britain 1914–1979“. Economic Journal 114, Nr. 496 (27.05.2004): F363—F365. http://dx.doi.org/10.1111/j.1468-0297.2004.00226_17.x.
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Pena, Mariel Lorenzo. „Enunciación no taxativa de derechos y garantías: Un análisis estadístico“. Anuario del Área Socio-Jurídica 10, Nr. 1 (14.12.2018): 63. http://dx.doi.org/10.26668/1688-5465_anuariosociojuridico/2018.v10i1.5089.
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El presente trabajo cuantifica las sentencias dictadas por la Suprema Corte de Justicia en las que se cita el artículo 72 de la Constitución. El análisis se realiza desde 1989 hasta la fecha, cada aproximadamente diez años, en conmemoración de algunos aniversarios del plebiscito constitucional de 1917, mediante el que se incluye el mencionado artículo por primera vez en nuestra Carta. Con esto se trata de evidenciar el uso cada vez más significativo del artículo indicado, así como la cita en referencia solo a la personalidad humana.
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Yeomans, Henry. „Taxation, State Formation, and Governmentality: The Historical Development of Alcohol Excise Duties in England and Wales“. Social Science History 42, Nr. 2 (2018): 269–93. http://dx.doi.org/10.1017/ssh.2017.47.
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The use of excise taxation in contemporary Western societies is marked by the curious coexistence of the state's fiscal objective of raising revenue with often-articulated behavioral objectives relating to lowering or altering public consumption of certain commodities. This article uses findings from the first dedicated empirical study of the long-term development of various alcohol excise duties in England and Wales to explain how and why this contemporary situation, of distinct and potentially inconsistent rationalities, came to exist. Orthodox tax history tends to emphasize the importance of tax for state formation generally and/or the more specific establishment of a fiscal-military state in Britain. While important, such accounts relate principally to the fiscal dimensions of taxation and say little about any behavioral aspects. This article draws upon the original analysis of archival government sources dating from 1643 to 1914 that pertain to the excise taxation of various drinks that are today defined as alcoholic. It also involves the innovative application of the Foucauldian concept of governmentality to this history of taxation. The article demonstrates that the historical development of alcohol excise duties in England and Wales has been driven not just by the formation of a fiscal-military state, but also by the emergence of governmentality across the modern period. This original insight into tax history is used to explain the logical inconsistencies within current tax laws. Moreover, by providing the first sustained analysis of its links to taxation, the article advances the developing literature around governmentality within criminology, sociology, and sociolegal studies.
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Finn, Margot C. „Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914 (review)“. Victorian Studies 46, Nr. 1 (2003): 157–59. http://dx.doi.org/10.1353/vic.2004.0049.
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Hussain, Muhammad. „A Macroeconomic Taxation Model for an Islamic Economy“. Pakistan Development Review 32, Nr. 4II (01.12.1993): 947–60. http://dx.doi.org/10.30541/v32i4iipp.947-960.
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Present day Islamic states are called for performing many functions like the ones stated by Siddiqi (1986). He has given a long list of functions, which are to be performed by the present day Islamic states. He has classified them into the following three-broad categories: 1. Functions permanently assigned by Shariah. 2. Functions derived on the basis of ljtihadi for the present situation. 3. FUllctions assigned to the state by the people through the process of Shura (i.e. consultation). Performance of these functions is only possible if enough resources are available to the present day Islamic states. Under the circumstances the present writer is of the view that for satisfying the revenue needs of the present day Islamic states, there is no way out except to resort to new taxes in addition to the traditional taxes. Some Muslim jurists of the medieval period of Islamic history especially AIGhazali (1937) and AI-Shatibi (1914) have, permitted that additional taxation can be resorted to if the needs, particularly the defence needs, of the state require so. Some Fuqaha [AI-Qardawi (1980)J have also laid down certain conditions for levying of additional taxes. These conditions are briefly stated below:
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ROMÁN, JOSÉ ANTONIO SÁNCHEZ. „Shaping Taxation: Economic Elites and Fiscal Decision-Making in Argentina, 1920–1945“. Journal of Latin American Studies 40, Nr. 1 (Februar 2008): 83–108. http://dx.doi.org/10.1017/s0022216x07003641.
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AbstractThis article deals with the process of decision-making in the sphere of taxation in Argentina between 1920 and 1945, focusing on the possible influence of the economic elites in that process. Given the central role of decisions over taxation in any fiscal policy and the momentous transformations that occurred in the Argentine system during this period, analysis of this subject can provide a better understanding of the political role that economic elites in Argentina played between the first presidency of Hipólito Yrigoyen (1916–22) and the ascent of Juan Domingo Perón to the presidency in 1946. Drawing on three key episodes in Argentina policy-making – the attempt to introduce an income tax in 1923, the response to the Depression in 1931–32, and the crisis of 1942–43, this article suggests that parliamentary institutions had stronger resilience in Argentina than is usually believed, and corporatist arrangements became rooted in Argentina only with difficulties.
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Pritchett, Jonathan B. „North Carolina’s Public Schools: Growth and Local Taxation“. Social Science History 9, Nr. 3 (1985): 277–91. http://dx.doi.org/10.1017/s0145553200015091.
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The Rapid increase in public spending for white schools that occurred in North Carolina after the turn of the century led to a large racial disparity in the amount spent per child by 1910. Previous scholars have attributed this racial difference in school spending to the disfranchisement of the black voter (Margo, 1982). It was argued that once blacks were prevented from voting, the white members of the school boards were able to divert the public funds which were initially allocated for the education of black children. The most widely accepted version of this theory is credited to Horace Mann Bond (1934) who studied education expenditures for black children in Alabama. Bond argued that the governmental level at which schools were financed was important in determining the racial division of public school funds since the white members of the county school boards were particularly inclined to divert the funds allocated by the state government. The state funds which were allocated to the local school boards in Alabama were not required to be shared equally between black and white students. After blacks had been disfranchised, the county school boards responded by allocating a disproportionate share of these state funds for the education of white children.
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Delalande, Nicolas. „Reforming the tax state: Taxation and democracy in a transatlantic perspective, France-USA (1880s-1930s)“. Tocqueville Review 33, Nr. 2 (Januar 2012): 71–85. http://dx.doi.org/10.3138/ttr.33.2.71.
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This article highlights the recent historiographical revisions that have led historians on both sides of the Atlantic to develop innovative and refreshing views on state-building and state-society relationships through a comparative study of tax reform in France and the United States at the turn of the twentieth century*. Taxation offers a good case study because it deals with the power of the state, its capacity to act upon and shape society, and provides information about the way it is perceived by citizens, as Joseph Schumpeter summed up in his famous statement (1918).
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McLEAN, IAIN, und JENNIFER NOU. „Why Should We Be Beggars with the Ballot in Our Hand? Veto Players and the Failure of Land Value Taxation in the United Kingdom, 1909–14“. British Journal of Political Science 36, Nr. 4 (25.08.2006): 575–91. http://dx.doi.org/10.1017/s0007123406000317.
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Recent veto player work argues that majoritarian regimes such as the United Kingdom have better fiscal discipline and smaller welfare states than proportional regimes with more veto players. An analytic narrative of the failure of land value taxation in the United Kingdom between 1909 and 1914 shows, however, that it failed not because of previously advanced reasons, but because the number of veto players in British politics was sharply increased. This increase in veto player numbers prevented a tax increase. All seven of the conventional reasons for characterizing the United Kingdom as a low-n veto player regime failed to hold between 1906 and 1914. Observable implications discussed include the need to review the entire history of British politics in this period in the light of the temporary increase in veto players; and the ambiguous implications of number of veto players for fiscal discipline.
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Hahn, H. Hazel. „The Rickshaw Trade in Colonial Vietnam, 1883–1940“. Journal of Vietnamese Studies 8, Nr. 4 (2013): 47–85. http://dx.doi.org/10.1525/vs.2014.8.4.47.
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This article examines the role of rickshaws in colonial Hà Nội and Sài Gòn. The rickshaw was the most popular form of transportation between 1910 and 1935. Rickshaw circulation gave rise to issues of hygiene, safety, traffic control, taxation, convenience, comfort, aesthetics, accessibility, uses of public space, and morality. These increasingly contentious issues were debated within municipal councils, and also by the press and the public. Large French companies dominated rickshaw manufacturing while the downtrodden condition of rickshaw pullers sparked a debate among Vietnamese journalists and intellectuals who urged the suppression or reform of the trade.
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Piekarski, Stanisław. „Zakład zdrojowy diecezji przemyskiej w Brzozowie 1927-1948“. Seminare. Poszukiwania naukowe 2021(42), Nr. 1 (31.03.2021): 135–58. http://dx.doi.org/10.21852/sem.2021.1.10.
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The purpose of this article is to present aspects related to building and maintaining health and leisure centre of the Przemyśl Diocese in Brzozów - largely based on voluntary taxation. The Diocese was the most successful in this area of health prevention in the interwar period. Within several months, the faithful of the Church and the clergy of this region - under the aegis of Bishop Anatol Nowak - managed to open in summer 1927 the magnificent spa facility with its own brine and baths accessible for clergy and seminarians. No Polish professional community recorded such success in the interwar period. The health and leisure centre was manager under the authority of the bishopric by the Congregation of the Sisters Servants of the Blessed Virgin Mary Immaculate from Nowa Wieś. During the occupation The Przemyśl Seminary was placed in the centre. In parallel, both German and Soviet soldiers used the spa facility. After the war, the spa did not manage to return to its pre-war splendor. It definitively ceased to exist in 1948.
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Ondetti, Gabriel. „The Power of Preferences: Economic Elites and Light Taxation in Mexico“. Revista Mexicana de Ciencias Políticas y Sociales 62, Nr. 231 (September 2017): 47–76. http://dx.doi.org/10.1016/s0185-1918(17)30038-7.
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Fohlin, C. „Regulation, taxation and the development of the German universal banking system, 1884-1913“. European Review of Economic History 6, Nr. 2 (01.08.2002): 221–54. http://dx.doi.org/10.1017/s1361491602000096.
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Gelman, S., und C. Burhop. „Taxation, regulation and the information efficiency of the Berlin stock exchange, 1892-1913“. European Review of Economic History 12, Nr. 1 (01.04.2008): 39–66. http://dx.doi.org/10.1017/s1361491608002104.
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Mandler, Peter. „Art, death and taxes: the taxation of works of art in Britain, 1796–1914“. Historical Research 74, Nr. 185 (01.08.2001): 271–97. http://dx.doi.org/10.1111/1468-2281.00128.
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Abstract Based primarily on an extensive survey of death duty papers in the Public Record Office, this article shows how works of art were taxed - or not - over the course of the long nineteenth century. It sheds light on the theory and practice of capital taxation, and the special treatment accorded works of art, especially when attached to landed estates. It also shows how towards the end of the period government negotiated the countervailing pressures both to professionalize the valuation and assessment of works of art and to protect the ‘national heritage’ in art from sale and export.
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Lawrence, Jon. „Reviews of Books:Just Taxes: The Politics of Taxation in Britain, 1914-1979 Martin Daunton“. American Historical Review 109, Nr. 2 (April 2004): 617–18. http://dx.doi.org/10.1086/530499.
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Harling, Philip. „Reviews of Books:Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914 Martin Daunton“. American Historical Review 108, Nr. 2 (April 2003): 577–78. http://dx.doi.org/10.1086/533354.
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Nichols, Nancy B., Cherie J. O'Neil und John O. Everett. „Unraveling the Complexity of Capital Gain and Loss Transactions“. ATA Journal of Legal Tax Research 2, Nr. 1 (01.01.2004): 119–34. http://dx.doi.org/10.2308/jltr.2004.2.1.119.
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The current capital gain and loss provisions, especially when combined with the casualty and theft and sale or exchange of business property provisions, are very challenging from both a planning and reporting perspective. The American Institute of Certified Public Accountants (AICPA) and the Joint Committee on Taxation recently identified individual capital gains and losses as an area requiring simplification. This article explores how the complexity of capital gain and loss provisions arose by first tracing the evolution of the capital gains provisions from the Revenue Act of 1913 through changes made by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Tables, figures, and a spreadsheet are used to illustrate this complexity. The spreadsheet also serves as a comprehensive planning tool for taxpayers considering additional property transactions during the tax year. A modest proposal for simplifying the capital gain and loss provisions is compared to recent simplification proposals.
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Smith, Michael R. „Exploration for Oil in the Soviet Union: Special Problems Facing Western Companies“. Energy & Environment 9, Nr. 1-2 (März 1998): 4–16. http://dx.doi.org/10.1177/0958305x98009001-202.
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The Soviet Union, including its Republics and Autonomous Regions, although remaining the world's largest oil and gas producer, is seeking the co-operation of the international oil industry to assist in further developing its vast reserves and potential resources. A legislation and taxation system that allows for foreign investment in the Soviet oil industry is being created. Many international oil companies, large and small, are currently evaluating opportunities in the country. Western companies have not been directly involved in Soviet oil operations since 1918. During the intervening years significant diversities of approach, particularly with regard to exploration methods and geological analysis, have emerged between Soviet and western geoscientists. Such differences have caused a myriad of special problems for geologists and geophysicists employed by western oil companies newly evaluating the petroleum potential of the country. These probems must be addressed and overcome before embarking on an expensive exploration or development venture.
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Channing, Laura. „Taxing Chiefs: The Design and Introduction of Direct Taxation in the Sierra Leone Protectorate, 1896–1914“. Journal of Imperial and Commonwealth History 48, Nr. 3 (27.01.2020): 395–424. http://dx.doi.org/10.1080/03086534.2019.1706789.
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