History of domestic state and law. Preparation and adoption of the USSR Constitution of 1936. Changes in financial law in 1930-1941 (the most important)

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History of domestic state and law. Preparation and adoption of the USSR Constitution of 1936. Changes in financial law in 1930-1941 (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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PREPARATION AND ADOPTION OF THE CONSTITUTION OF THE USSR 1936 CHANGES IN FINANCIAL LAW IN 1930-1941

In 1935, a Constitutional Commission was created to prepare the text of the new Constitution of the USSR: it was headed by the General Secretary of the Central Committee of the All-Union Bolshevik Communist Party (Central Committee of the All-Union Communist Party of Bolsheviks) (since 1922) I.V. Stalin (Dzhugashvili).

The new Constitution of the USSR was adopted in 1936. It was called "Stalinist"

The Constitution of the USSR, adopted in 1936, legally fixed the final refusal of the Soviet Union from the NEP. The economic basis of the USSR was proclaimed public property in the form of state and cooperative-collective farm property.

Instead of the All-Union Congress of Soviets, the bicameral Supreme Soviet of the USSR became the supreme body of state power (its deputies began to be directly elected by the population), and the permanent Presidium of the Supreme Soviet of the USSR became the collective head of state. The government of the USSR (Sovnarkom of the USSR) retained its name and structure.

Soviets at all levels began to be called Soviets of Working People's Deputies, which emphasized the eradication of the class of exploiters in the Soviet Union. For the same reason, all citizens of the USSR received the right to participate in elections, except for those deprived of this right on the basis of a relevant court decision.

The Constitution of the USSR of 1936 took a step towards the formation of a party-command system, it stated that the decisions of the Communist Party were binding on public and state bodies.

The 1936 USSR Constitution introduced changes to the federal structure of the USSRThus, the TSFSR was divided into 3 Soviet socialist republics: Armenian, Azerbaijan and Georgian.

In 1940, the following new Soviet socialist republics were admitted to the USSR: Estonian, Latvian, Lithuanian and Moldavian.

Financial right. In 1930-1931, in the context of the widespread collapse of the NEP, a tax reform was carried out in the USSR. All previous taxes and fees were replaced by two: a turnover tax (for all socialist enterprises) and a deduction from profits (only for state enterprises). Taxes began to be collected into the all-Union budget, and from there redistributed between the Union and Autonomous Republics, as well as local Soviets. This increased the economic centralization of the Soviet Union.

As for the relations between the state and citizens, a conversion of state loans was carried out - the exchange of bonds of all previous loans for one new one. At the same time, the redemption of state loan bonds was somewhat delayed, which saved the state significant funds.

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