HISTORY OF THE STATE BUDGET OF THE UZBEK SSR AFTER WORLD WAR II
Keywords:
Budget, income, tax, expense, enterprise, organization, collective farm, military tax, finance, peasant, national economyAbstract
This article covers the history of the budget and tax policy of the Uzbek SSR in the period after the Second World War, in particular, it examines in detail the history of the formation of budget revenues and expenditures as the main component of finance. Based on archival documents, the importance and role of taxes in the state budget is analyzed, in particular, turnover tax, income tax and tax on the products of enterprises and organizations, taxes and fees from the population.
References
ЎзМА, Р-93-фонд, 15-рўйхат, 901-йиғмажилд, 11-13-варақлар. (UzNA, fund R-93, list 15, collection 901, sheets 11-13).
ЎзМА, Р-93-фонд, 15-рўйхат, 901-йиғмажилд, 14-15-варақлар. (UzNA, fund R-93, list 15, collection 901, sheets 14-15.)
ЎзМА, Р-93-фонд, 15-рўйхат, 1195-йиғмажилд, 7-11-варақлар. (UzNA, fund R-93, list 15, collection 1195, sheets 7-11
Совет Социалистик Республикалар Иттифоқининг 1955 йилги давлат бюджети тўғрисида қонун // Қизил Ўзбекистон. 1955 йил. № 36. 1-бет (Law on the state budget of the Union of Soviet Socialist Republics of 1955 // Red Uzbekistan. 1955 year. No. 36. Page 1)
Чернопятов А.М. Налоги и налогообложение. Учебник. – Москва-Берлин: Direct MEDIA, 2019. – С.45. (Chernopyatov A.M. Nalogi i nalogooblojenie. Textbook. – Moscow-Berlin: Direct MEDIA, 2019. – P.45.)
ЎзМА, Р-93-фонд, 15-рўйхат, 1912-йиғмажилд, 1-7-варақлар. (UzNA, fund R-93, list 15, collection 1912, sheets 1-7.)
ЎзМА, Р-93-фонд, 15-рўйхат, 3272-йиғмажилд, 82-83-варақлар. (UzNA, fund R-93, list 15, collection 3272, sheets 82-83.)
ЎзМА, Р-93-фонд, 15-рўйхат, 3238-йиғмажилд, 3-4-варақлар. (UzNA, fund R-93, list 15, collection 3238, sheets 3-4.)
ЎзМА, Р-93-фонд, 15-рўйҳат, 4758-йиғмажилд, 1-9-варақлар. (UzNA, fund R-93, list 15, collection 4758, sheets 1-9.)
ЎзМА, Р-93-фонд, 15-рўйхат, 6467-йиғмажилд, 2-11-варақлар. (UzNA, fund R-93, list 15, collection 6467, sheets 2-11.)