| Abstrakt: |
Using a wide group of archival documents and analyzing the special historical literature, the author of the publication establishes the types of taxes and tax payments that were imposed on the local population and production structures in the Reichskommissariat «Ukraine». The reconstruction of taxes and tax payments made it possible to clarify in more detail the purpose and tasks of the occupation policy pursued by the administration of the CGS with respect to the local Ukrainian society. The author of the publication found that the German occupation administration of the CGS had developed a system of taxes and tax payments, which included: a turnover tax from the sale of goods; a revolving tax on non–market transactions; tax on profits of enterprises, cooperative enterprises, collective farms and the population; industrial tax; tax on wages; collection for social insurance; real estate tax; tax on owners of large cattle, boats, cars and bicycles, dogs and cats; tax on the heritage and donated property; per capita tax. [ABSTRACT FROM AUTHOR] |
