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Social Sciences and Humanities in the Far East

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TAX POLICY OF THE SOVIET UNION AS REGARDS RUSSIAN ORTHODOX CHURCH IN SOUTHERN FAR EAST FROM 1941 TILL 1953
Baksheeva E. B.



        Elena Borisovna Baksheeva is Candidate of Science (History), Associate Professor of Department of Social Studies and Humanities at Khabarovsk State Academy of Economics and Law.

E-mail: elena-baksheeva.ksael@mail.ru


Annotation

The author of the article analyzes the basic tendencies and features of the Soviet tax policy concerning Russian Orthodox Church in the Far East of Russia during the Great Patriotic War and post-war years. The given data demonstrate that the procedure of taxation undertaken by members of the Party and Soviet establishments in 1941 - 1953 effectively allowed for the supervision of the activity of the Church.

        Key words: state, Russian Orthodox Church, believers, clergy, employees of financial institutions, taxes, taxation, profit / income.


 
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