Changes in the forms of taxation under the influence of the revolutionary events of 1917 make one think about the implementation of the principle of justice. The revolutionary events of 1917 radically changed the taxation system.

So, in post-revolutionary Russia, not only types of taxes were revised, but also social groups of taxpayers. A change of public administration caused a shift from indirect taxes to direct taxes, public authorities were striving to realize the principle of universality Continue reading →