LEGISLATIVE SYSTEM OF TAX OFFICES IN TURKISTAN
Keywords:
Turkestan, Soviet power, tax policy, Andijan, Samarkand regions, Decrees, regulations, instructionsAbstract
In this article, tax policies carried out by Soviet authorities in Turkestan, laws, decrees, guidelines related to the implementation of taxes by the Central Executive Committee of All Russia the adoption of instructions, the processes involved in tax collection have been analyzed. Issues of administrative prosecution for violating the requirements of the law on tax evasion, administrative detention and confiscation of property in Andijan, Samarkand. The fact that tax authorities in the provinces operate in a way that is contrary to the law is based on an archive source.
References
Туркестан в начале XX века: к истории истоков национальной независимости.-Т.: Шарк, 2000.-С.253/(Turkestan at the beginning of the twentieth centure : to the historu of the origins of national independence.)
Кабанов А.А.Налоговая политика и налоговая идеология в эволюции государственно-правовой системы России с 1917 по 1992 гг. Автореф.канд.юридических наук.-Санкт-Петербург., 2008.-Стр.22.(Kabanov A.A. Tax polisy and tax ideology in the evolution of the state-legal system of Russia from 1917 to 1992 y)
НА РесУзб, Р-805-ф, 1-оп, 1-д, 2-об. (NA RUZ.R.805-f.)
Масленникова А.А. Налоговая политика Советской России в 1917-1929 гг. Автореф.канд.юридических наук.-Нижний Новгород.,2004.-Стр.29.(Maslenikova A.A. Tax polisy of Soviet in 1917 -1929 y)
Положение о взимании налогов и сборов утверждённое ВЦИК и СНК 17 июля 1922 года.//Выписка из «Вестника финансов» от 15/07-1922.№19. –Стр.181-183 (The regulation on the collection of taxes and fees approvedby the all Russion Central Executive Committee and the council of People’s Commissars on July 17,1922 y)
НА РУз. Ф.37, оп.1, д. 795, л. 38, 38-об, 55, 65, 67.(NA RUZ.F.37.)
НА РУз. Ф.37, оп.1, д. 796, л-38. (NA RUZ.F.37.)
Тарих шоҳидлиги ва сабоқлари: чоризм ва совет мустамлакачилик даврида Ўзбекистон миллий бойликларининг ўзлаштирилиши./Лойиҳа раҳбари, масъул муҳаррир: Д.А.Алимова.-Тошкент: Шарқ, 2001.-Б. 271.(Witnessing and lessons of history:the integration of the nashional wealth of Uzbekistan in the period of tsarizm and Soviet colonializm)
НА РУз.Ф.87, оп.1, д. 25818, л. 1,1 об., 4,4 об. (NA RUZ.F.87.)
Режаббоев.Н.А.Совет хокимиятининг Туркистондадаги озиқ-овқат сиёсати ва унинг оқибатлари.(1917-1924йй.) Ўзбекистон тарихи ихтисослиги бўйича фалсафа доктори (PhD) илмий даражасини олиш учун дисс.-Тошкент.,2019./(Rejabboyev N.A.Soviet Government’s Food Policy in Turkestan and it is consequences.1917-1924 y)
