Soviet financial system

by: Аллахвердян, Дереник Акопович, 1906-1987

Publication date: 1966

Collection: folkscanomy_history; folkscanomy; additional_collections

Language: English

Moscow: Progress Publishers, 1966. — 354 p.

This book was written by a group of authors at the Moscow Financial Institute, directed by Professor D. A. Allakhverdyan. The basic questions of the theory of finance are examined in close association with practical experience in building communism and with the objectives of the economic policy of the Soviet state. An analysis is given of the essence and functions of Soviet finance and of the system of financial administration and its organisation. The subjects discussed by the authors include the Soviet budgetary system and methods of budgetary planning, state revenue and expenditure, state loans and state insurance, the finance of socialist enterprises and of branches of the economy, and state financial control. In giving an account of the nature and functioning of these economic categories and financial institutions in the conditions of a socialist economy, the authors also show their difference in principle from categories of the same name in the capitalist economic system.

Contents

Introduction

Essence, Functions and Role of Socialist Finance

Socialist Finance, Its Nature and Functions
Financial System of the U.S.S.R., the Principles of
Administration of Finance

Development of Soviet Finance

Origin and Early Development of Soviet Finance
Soviet Finance in the Period of Socialist Reconstruction of the Economy of the U.S.S.R.
Soviet Finance Under Socialism

Financial System of Socialist Enterprises and Branches of the Economy

Financial System of State Socialist Enterprises
Financial System of Collective-Farm and Co-operative

State Revenue of the U.S.S.R.

State Revenue System in the U.S.S.R.
Turnover Tax
Taxes on Profits and Other Revenue from State
Taxes Under Socialism

State Expenditure of the U.S.S.R.

State Expenditure System in the U.S.S.R.
Finance for the Soviet Economy
Expenditure on Social and Cultural Measures
State Social Insurance and Expenditure on State
Expenditure on Administration and Defence

State Credit and State Insurance

State Credit in the U.S.S.R.
State Insurance in the U.S.S.R.

U.S.S.R. State Budget

Content and Function of the U.S.S.R. State Budget
Budgetary System of the U.S.S.R.
Principles of Budgetary Planning in the U.S.S.R.
Financial Control in the U.S.S.R.