
	Taxes and Taxation Reference: Dudin, P. N., Khusainov, Z. F. Legal Regulation of Tax Relations in Mengjiang // Taxes and Taxation. 2016. № 9. P. 668-678. URL: https://en.nbpublish.com/library_read_article.php?id=68072 Dudin, P. N., Khusainov, Z. F. Legal Regulation of Tax Relations in Mengjiang Abstract: The subject of the research is the social relations regulated by the tax legislation in Inner Mongolia after creation of Mengjiang in 1937. The authors of the article examine tax instruments, mechanisms of raising funds for the state budget and relevant measures undertaken by associated state authorities including tax reforms and improvement of the legal basis. The authors also describe forms and amounts of chargeable taxes and structure of tax authorities and show peculiarities of the tax policy in the political entities neighboring Mengjiang, ChangвЂ™an and Jinbey. The purpose of the research is accomplished through analysis of laws and regulations as well as unpublished data from statistical compilations and economic journals. The main conclusion of the research is made about signifi cant success and effi ciency of the methods which had been selected by occupation forces but had the desired effect and raised suffi cient funds for the military budget. The authorsвЂ™ contribution to the topic is that they have constructed the taxation system and introduced new data in relation to Inner Mongolia as one of economically and strategically important regions in China. Keywords: legal regulation, taxes, tax policy, taxation system, Mengjiang, Inner Mongolia, Japanese occupation, Republic of China, laws and regulations, military budget. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Fudao Yuchen (sost.). 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Dudin, P. N., Khusainov, Z. F. Legal Regulation of Tax Relations in Mengjiang