Problems of excise taxation of tobacco products on the occupied by russia territories of Galicia and Bukovina during the First World War
| Main Author: | Orlyk Switlana |
|---|---|
| Format: | Article Journal |
| Bahasa: | ukr |
| Terbitan: |
, 2018
|
| Subjects: | |
| Online Access: |
https://zenodo.org/record/1284876 |
Daftar Isi:
- The article discloses the problems which the Russian occupation authorities encountered during the organization of excise taxation of tobacco products in the occupied territories of Galicia and Bukovina during the First World War. The state of the tobacco industry and the establishment of tobacco production by the All- Russian County Union in the occupied territories during the period of Russian occupation were highlighted. The attention is paid to the causes and consequences of the confl ict between the Ministry of Finance and the All-Russian County Union on the cancelation of tax concessions in the tobacco production organized by it. It was established that it was profi table for the Russian occupation authorities to introduce excise taxes on the production of tobacco products in the occupied territory in accordance with the Russian legislation, since under the Austrian law this production was under state monopoly and was not the subject to excise taxation. Since April 1917 the Russian occupation authorities had fi nally decided not to follow the requirements of international law and to impose taxes on excise taxes and industrial taxes according to the norms of the Russian legislation which allowed to attract additional fi nancial resources to the Russian state budget.