THE PREFERENTIAL REGIME OF TAXATION OF THE LOCAL SOCIETY IN THE REICHSKOMMISARIAT «UKRAINE» (1941–1944)

Abstract

Using a wide group of archival documents and analyzing special historical literature, the author of the publication establishes a system of tax incentives that was introduced when creating a system for collecting tax payments in the Reich Comission «Ukraine» – the largest for the size and the number of people occupying an administrative-territorial formation. At the same time, the system of privileges that are provided to the local population in the collection of tax payments conducted by the administration of the RKU in relation to the local society is reconstructed. The author of the publication states that the occupational administration of the CGS has developed a system of means and mechanisms for collecting taxes. It had to ensure the collection of tax payments. This system meant the provision of certain benefits and other material preferences in the taxation of local society. But a preferential tax regime was established only for certain categories of taxpayers. It was set for such parameters as age, health status, nationality of taxpayers, employee status of employees. Benefits in taxation were granted to enterprises that belonged to local governments. But at the same time, tax liabilities were shifted to the local society as a whole. Thus, a collective responsibility for paying taxes and fees was introduced.