Taxes and Fees in Leningrad during the Blockade

Abstract

For the first time in historiography on the basis of archival documents and published sources traces the dynamics of tax levy during the whole period of the Great Patriotic war. In the beginning of the war in Leningrad were such taxes and charges as tax levy from livestock owners and from the owners of dogs. In 1941 there were also tax levy from people involved in the game at national Racecourse, and agricultural tax. In future these taxes were not collected. From 1941 to 1943 in Leningrad people paid for studying in senior classes of secondary schools and higher educational institutions. In future this tax was called “the tuition Fees in secondary schools and universities”. Throughout the siege of Leningrad prominent role played such taxes, as the tax on buildings, land rent, taxes from vehicle owners, tax from people who attended public spectacles and entertainments, taxes from film projectors, income tax, turnover tax and war tax. In the article analyzes the structure of the Leningrad taxes and its contribution to the defense of the city and to the maintenance of its defenders of all that was necessary.

Keywords

• the great patriotic war of 1941-1945
• siege of leningrad
• finance
• taxes