Regulatory and legal support of tax policy in Transcarpathia in 1944-1946

Authors

  • Serhiy Boldyzhar Candidate of Law Associate Professor of the Department of Theory and History of State and Law Uzhhorod National University, Ukraine

DOI:

https://doi.org/10.61345/1339-7915.2024.2.5

Keywords:

Transcarpathian Ukraine, tax system, finance, legislation

Abstract

A study of normative legal acts adopted by the People’s Council of Transcarpathian Ukraine in the period 1944-1945 aimed at forming the tax system of Transcarpathian Ukraine was conducted. The structure of the financial and tax authorities of the region, their powers, the system of state and local taxation was studied, which allows us to draw certain conclusions about the state and legal direction of Transcarpathian Ukraine.

References

Makara M. Transcarpathian Ukraine: the way to reunification, experience of development (October 1944-January 1946). Uzhhorod, 1995. 108 p.; Stercho P. Carpatho-Ukrainian state. To the history of the liberation struggle of the Carpathian Ukrainians in 1919-1939: Proboy, 1965. 288 p.; Magochi P. Formation of National Self-Consciousness: Subcarpathian Rus (1848-1948). Uzhhorod: Carpathian region, 1994. 296 p.; Mosny R. Ruthenia as a part of the legal resolution of minority issues in Czechoslovakia. Uzhhorod, 2001. 240 p.

Bulletin of the People’s Council of Transcarpathian Ukraine. 1944. No. 3. P.16.

Bulletin of the People’s Council of Transcarpathian Ukraine. 1945. No. 7. P.95-96.

Bulletin of the People’s Council of Transcarpathian Ukraine. 1945. No. 8. P. 101-112.

Resolution of the People’s Council of Transcarpathian Ukraine “On establishing a single state fee” dated January 22, 1945. Bulletin of the People’s Council of Transcarpathian Ukraine. 1945. No. 2. P.18-19.

Resolution of the People’s Council of Transcarpathian Ukraine “On the establishment of fees and duties for grinding, oil production and duties of mills and oil mills”dated March 23, 1945. Bulletin of the People’s Council of Transcarpathian Ukraine. 1945. No. 7. P. 86–88.

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Published

2024-07-15

Issue

No. 2 (2024): Visegrad Journal on Human Rights

Section

Articles

License

Copyright (c) 2024 Serhiy Boldyzhar

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.