Les revenus budgétaires soviétiques

In: Revue d'études comparatives est-ouest: RECEO, Volume 20, Issue 2, p. 89-97

Abstract

Budget revenue in the Soviet Union.
The article analyses the principal items of budget revenue in the Soviet Union : turnover tax, the state's share in profits, personal taxation, etc. Attention is drawn to the very large and growing item of "other revenue ». Its composition was for many years concealed, but it is now admitted that it consisted in the main of revenues from foreign trade and advances from the banking system, i.e. of what was a secret deficit. This deficit (expected to be 100 milliards roubles in 1989) has been a major contributor to severe inflationary pressures and imbalances. Steps being taken to reduce it include a new income-tax law (details of which were announced too late for inclusion in the text).