Home  Journals  Regional Economics: Theory and Practice  40(415) - 2015 October

Tax policy during the Great Patriotic War

Received: 23 April 2015

Accepted: 13 May 2015

Available online: 3 November 2015

Subject Heading: SOCIOECONOMIC POLICY

JEL Classification: 

Pages: 58-66

Importance The article examines various aspects of the fiscal policy of the USSR during the Great Patriotic War, considering the formation and use of local budgets of the Saratov oblast as a case study.
     Objectives The paper aims to evaluate budget losses of the USSR, in connection with the occupation of the western regions of the country, and the impact of tax policy on the financial sustainability of the economy in times of crisis development.
     Methods For the study, I used a comparative analysis and econometric methods.
     Results I have estimated the efficiency of wartime tax policy at the regional level and the influence of various factors on the formation of a fiscal capacity at the Federal and local levels for newly introduced taxes in time of war. I set the directions for the use of tax policy of wartime at the present stage of development of the tax system.
     Conclusions I came to a conclusion that the application of the Great-Patriotic-War-time fiscal policy in the face of financial crises (progressive taxation and windfall tax) will allow smoothing contradictions between many of the participants of the taxation process, as well as attracting additional funding during the economy crisis period.

Keywords: fiscal policy, crisis, management, progressive taxation, confiscation, excess profits

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