Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2014. № 9. Part 1. P. 92-95.
STATE REGULATION OF LOCAL TAXES-AND-DUTIES UNDER CONDITIONS OF NEW ECONOMIC POLICY (EXEMPLIFIED BY ALTAI)
Kochetova Kseniya Valer'evna
Altai State University
Abstract. The article examines the process of the state regulation of local taxes-and-duties under the conditions of new economic policy, the genesis of the soviet tax legislation. By the material of Altai the author describes the evolution of the state regulation of local taxes-and-duties. The researcher identifies that the state policy in the first years of new economic policy had motivation-sapping influence on the local authorities in relation to the problem of Altai economic development; its transformation in the second half of the 1920s stimulated the growth of the autonomy of the region in this aspect.
Key words and phrases: местные налоги и сборы, государственное регулирование, налоговое законодательство, нэп, Алтайский губернский исполнительный комитет, local taxes-and-duties, state regulation, tax legislation, new economic policy, Altai Province Executive Committee
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