Tax Status of a USSR Citizen and Their Named Firm: FTS...
The USSR Civil Defence Academy examines the tax status of citizens and their named firms: foreign-organisation forms under FTS Order No. ЕД-7/14/376, hand-signed documents, notarial verification and the priority of Soviet legislation. It also presents the lecture’s assessment of refusals to accept forms and the liability of officials.
Abolition of Taxes in the USSR and the Legal Grounds of...
The Civil Defense Academy of the USSR presents a historical and legal analysis of the abolition of taxes in the Soviet Union and the retention of the tax burden from 1990. The material sets out the legal grounds on which the collection of income tax is qualified as an unlawful act, and shows how these norms apply on the continental shelf.
