• Svitlana Orlyk
Keywords: Galicia, Bukovina, the First World War, the Russian Empire, gmina collection, taxes, occupied territories


The article presents the research on the organization and mechanism of collecting gmina fees from the local population of Galicia and Bukovina by the Russian occupation authorities during the First World War. It was found that the taxation of gmina fees in the occupied territories had to be carried out according to the Austrian legislation that operated before the war, by charging the percentages of additional taxes on state property taxes. The attention is paid to the fact that the main reasons why the Russian occupation authorities failed to organize systematic property taxation on state property taxes according to the Austrian legislation were the following: 1) the complexity of the Austrian tax legislation, which according to international law, should be applied in the process of taxation of local population; 2) the lack of fully qualified tax authorities and unsuccessful involvement of local self-government bodies in collecting state and gmina taxes and fees; 3) the absence of taxpayers' lists and tax records that were the subject to state taxes and gmina fees at the period of the Austrian authorities. All the factors facilitated that during the Russian occupation, the gmina fees were collected insolubly and unevenly throughout the occupied territory.


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Author Biography

Svitlana Orlyk

Orlyk Svitlana Vladyslavivna – Candidate of Economics, Associate professor, doctoral candidate of Taras Shevchenko National University of Kyiv

How to Cite
Orlyk, S. (2018). COLLECTION OF GMINA FEES ON THE OCCUPIED TERRITORIES OF HALICIA AND BUKOVINA DURING THE FIRST WORLD WAR. Scientific Notes on Ukrainian History, (43), 97-106. Retrieved from