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.
IntroductionEssence, Functions and Role of Socialist FinanceSocialist Finance, Its Nature and Functions Financial System of the U.S.S.R., the Principles of Administration of FinanceDevelopment of Soviet FinanceOrigin 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 SocialismFinancial System of Socialist Enterprises and Branches of the EconomyFinancial System of State Socialist Enterprises Financial System of Collective-Farm and Co-operativeState 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 SocialismState 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 DefenceState Credit and State InsuranceState Credit in the U.S.S.R. State Insurance in the U.S.S.R.U.S.S.R. State BudgetContent 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.