Self-Taxation

in the USSR, the voluntary contribution of funds by the populations of rural districts and summer cottage communities for public-works projects of a local character and for cultural development. For example, self-taxation may be used to fund the construction and repair of roads, bridges, wells, and public baths. The decision for self-taxation is taken at a general meeting of the citizens of one or several localities belonging to a given rural soviet. The general meeting also establishes the specific use of the funds collected under self-taxation and the maximum amount of annual self-taxation payments from kolkhozniki, manual and office workers living permanently in rural localities, self-employed farmers, handicraft workers, and so forth. A uniform rate is established for the given rural soviet or settlement, with the payments of self-employed farmers at least 25 percent higher than those of kolkhozniki and manual and office workers. Self-taxation funds are not included in the budget of the rural soviet.