LEGAL POLICY OF ANTI-SOVIET A. V. KOLCHAK’S GOVERNMENT IN THE SPHERE OF TAXES

This article discusses the legislation of anti-Soviet state entities in the field of taxes, in particular, the government of A.V. Kolchak. Particular attention is paid to the subsequent implementation of regulatory acts in the field of tax regulation in Western Siberia. The features of the tax policy of the Kolchak’s government in the conditions of revolution and civil war are described considering the previous events of the Soviet authorities. The restoration of the tax system is being investigated. The types of direct and indirect taxes, such as corporate income tax, commercial tax, excise taxes on alcohol and tobacco products, income tax, entertainment tax, are examined in detail. The impact of tax policy of A. V. Kolchak to other anti-Soviet governments that acted on the territory of Russia in 1917–1921, and to some extent to the tax policy of the Soviet government after the defeat of the white movement is estimated. The author assumes and argues the lack of effectiveness of the tax policy of the white A. V. Kolchak’s government, which was one of the reasons for his defeat.