Economic and Political Prerequisites for the Restoration of the German Customs System after World War II
Abstract
Aim. The presented study aims to examine and analyze the economic and political prerequisites for the restoration of the German customs system after the country’s defeat in World War II.
Tasks. The authors provide a brief description of the state of the German customs system after the war and assess the measures that have been taken to restore it.
Methods. This study uses general scientific methods of cognition to examine the first steps to wards the restoration of unified tax administration in post-war Germany.
Results. The customs and financial administration in post-war Germany is fragmentary and often contradictory, as shown by its implementation and even by the interpretation and application of laws.
Conclusions. The main problem at the initial stage of restoration of the German customs system has been solved: consistent application of customs and tax regulations has been restored in the British Zone, a central customs authority has been established, and its directives have started to have force.
About the Author
Kirill E. Ivanov
St. Petersburg State University of Economics
Russian Federation
Sadovaya St. 21, St. Petersburg, 191023
Russian Federation
Sadovaya St. 21, St. Petersburg, 191023
References
1. Mensching R. Die deutsche Zoll-und Verbrauchsteuerverwaltung von Mai 1945 bis Ende 1948 [The German Customs and Excise Department from May 1945 until the end of 1948]. Zeitschrift für Zölle und Verbrauchsteuern, 1949.
2. Sеllnick P. Entwicklung der Zollverwaltung nach dem Kriege bis zum Gesetz uber die Finanzverwaltung [Development of customs administration after the war until the law on financial management]. Zeitschrift für Zölle und Verbrauchsteuern, 1951.
3. Herbert J. Die Organisation der Zollverwaltung [The organization of the customs administration]. Zeitschrift für Zölle und Verbrauchsteuern, 1951.
4. Hertel G. Die eigentlichen Aufgaben der Zollverwaltung [The actual duties of the customs administration]. Zeitschrift für Zölle und Verbrauchsteuern, 1955.
Review
For citations:
Ivanov K.E. Economic and Political Prerequisites for the Restoration of the German Customs System after World War II. Economics and Management. 2019;(3):38-42. (In Russ.)
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