To Comply or Evade? Direct Taxes, Private Entrepreneurship and the Institutionalisation of Informal Practices in Hungary, 1945-1956
To Comply or Evade? Direct Taxes, Private Entrepreneurship and the Institutionalisation of Informal Practices in Hungary, 1945-1956
复制标题
遵守还是逃避？
DOI：
10.1080/09668136.2022.2072812
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发表时间：
2022
影响因子：
1.4
通讯作者：
Radi S
中科院分区：
文献类型：
--
作者：
Radi S
直接税往往被认为在共产主义国家的经济发展中所起的作用小于市场经济中的直接税。本文挑战这一观点，认为直接税是至关重要的影响社会经济转型之间的第二次世界大战结束和安装亲莫斯科的亚诺什卡达尔政权后，失败的1956年革命。对私营企业征收的税收制约了个人的经济前景，同时也导致了经济自我管理方面的各种创新做法。在社会主义制度下，税收不仅塑造了个体户的生活，而且对社会和共产主义国家本身产生了持久的影响。
Direct taxes are often considered to have had a lesser role in the economic development of communist countries when compared to their equivalents in market economies. This article challenges this view by arguing that direct taxes were critical in influencing the socio-economic transformation of Hungary between the end of World War II and the installation of the pro-Moscow regime of János Kádár after the failed 1956 revolution. Taxes levied on private businesses conditioned individuals’ economic prospects and simultaneously gave rise to various creative practices in economic self-management. Taxation under socialism not only shaped the lives of self-employed people but also had a lasting impact on society more broadly and the communist state itself.