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In the former Soviet Union, self-taxation (Russian: Самообложение, samooblozhenie) was a form of collecting various resources (money, food, etc.) in rural areas for local needs. Described as voluntary, it was established at a common meeting of the residents of an administrative unit (settlement or selsoviet). The common annual rate was set over the unit, with the rate for independent farmers had to be at least 25% higher than for kolkhozniks, sovkhozniks, and factory and state workers. [1]