GENERAL CHARACTERISTICS OF THE LEGAL REGULATION OF THE AGRICULTURAL TAXATION IN 1928-1941

被引：0

作者：

Glebov, A. N. ^{[1
]}

机构：

[1] Kurgan State Univ, 95-1 Burova Petrova St, Kurgan 640027, Russia

来源：

VESTNIK PERMSKOGO UNIVERSITETA-JURIDICHESKIE NAUKI | 2011年 / 01期

关键词：

agricultural tax; taxation; norm of income; individual taxation;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The article is devoted to the analysis of legislation about the agricultural tax in the soviet countryside in 1928-1941. The author pays special attention to the basic elements of the given tax: objects of taxation, order of definition of the taxable income and calculation of the tax salary, benefits and responsibility of the tax bearer.

引用

页码：28 / 34

页数：7