У статті відображені особливості податкової політики, яка здійснювалася на території Райхскомісаріату "Україна" в 1941-1944 рр. При цьому з"ясовуються мета та завдання заходів у галузі оподаткування місцевого населення, яке мешкало на теренах України, окупованою нацистською Німеччиною.
В статье исследуюбтся особенности налоговой политики, которая осуществлялась на территории Рейхскомиссариата "Украина" в 1941-1944 гг. При этом уточняются цели и задачи мероприятий в сфере налогообложения местного населения, которое проживало на территориях Украины, оккупированной Германией.
In the article author investigates features of tax policy, which was carried out in the Reichskommissariat "Ukraine" in 1941-1944. In this case being investigated goals and objectives of measures in the field of taxation of the local population, who lived on the territory of Ukraine occupied by Germany. Authors of the publication notes that in the distant future, Ukraine has become in a "living space" for German people and the local community assigned the role poorly educated society, which must servethe "Aryan race". This was the strategic objective of the Nazi occupation of our country. However, therewere purely tactical approaches to achieve this goal. They predicted a ful&l-scale economic exploitationof Ukraine, hence pumping of raw agricultural products and livestock. In addition to the local society"s responsibility to maintain the occupation administration and police formation CGS everything necessary for their ful&l and effective functioning of their bodies, offices and agencies. Therefore, an important area of occupation policy became systematic measures in the field of taxation of the local population. Tax Policy occupation administration CGS aimed at maximu&m economic exploitation seized the country. To implement this task, working both local and German authorities in the organizational structure were created accountants. Tax рolicy occupation administration CGS aimed at maximum economic exploitation se&ized the country. To implement this task, working both local and German authorities in the organizational structure were created accountants.
