Taxation of the urban population of the Chelyabinsk region, 1946– 1950

Abstract

This article examines the taxation of the urban population during the fourth Five-Year Plan using the institutional approach. The data are from regulatory documents, office work documentation, and periodical press materials. The work covers how the Soviet tax system was characterized (types, mechanisms for collecting taxes, the legislative framework), issues of planning basic tax payments, and the problems of taxing the urban population (errors, violations, complaints from citizens, interaction of various actors in the implementation of tax activities). The study revealed that the characteristics of the Chelyabinsk region contributed to high income tax revenues from cities, as well as single and small-family citizens. The tax burden on the urban population of the Chelyabinsk region from 1946 to 1950 for the main types of taxes decreased with the abolition of the war tax and given the number of tax breaks, which corresponded to the general postwar trend of reducing the tax burden on the population. The article concludes that the tax policy in the post-war period from the standpoint of the interests of the state was effective, while the insufficient social orientation of post-war taxation is noted given the low overall standard of living.