Entertainment Tax: Historical Legal Research

This paper examines the set of main acts issued with the aim of forming and developing the entertainment tax in the Russian Empire, the RSFSR and the USSR. The history of the development of legislation establishing this payment was periodized. The features of the legal regulation of the entertainment tax are highlighted.

Authors

Publication Details

Journal
Financial law
Published
2024-12-12
DOI
https://doi.org/10.18572/1813-1220-2024-12-11-14
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
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article

Entertainment Tax: Historical Legal Research

Karina Ponomareva, Daniil V. Kryuchkov
Financial law
Corporate Taxation and Avoidance
article

Entertainment Tax: Historical Legal Research

Karina Ponomareva, Daniil V. Kryuchkov
article en

Abstract

This paper examines the set of main acts issued with the aim of forming and developing the entertainment tax in the Russian Empire, the RSFSR and the USSR. The history of the development of legislation establishing this payment was periodized. The features of the legal regulation of the entertainment tax are highlighted.

Financial law
Openalex Percentile: Top 56%
Corporate Taxation and Avoidance
DOISourceOpenAlex
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Entertainment Tax: Historical Legal Research — Karina Ponomareva, Daniil V. Kryuchkov · Financial law (2024) | TGRS Research Map | TGRS