Study On The General Ministry Of Taxation Affairs Ofbogd Khan Government (1912-1915)

The General Ministry of Taxation Affairs was a subdivision of the General Ministry of Revenue of the Bogd Khaan government of Mongolia, with the title of ’elevated by all’, was operating its activities from 1912 to 1915. Though it was established as a component of the Ministry of Revenue, its official duties had been carried out independently. However, the revenue earned should be turned over the Revenue Ministry, and its orders, decisions, and relevancies connected with the Ministries of Revenue, Foreign Affairs and Interior Affairs, that can be characterized as ’the Ministry within ministries’, a special feature of the General Ministry.This research is aimed at making a clear idea of the market of that time and the then political situations in Mongolia according to the structure, vocational work of the Ministry, and measures taken by the Ministry.Furthermore, some attempts to clarify the historical role taken by the Ministry has been made.Herein its influence over the state funds, how the Ministry’s role laid the foundation of creation of the new resource for the budget, stabilizing the relations of trade and markets to put prices under state supervision, developing the domestic and foreign trade, and establishing the unitary system for taxes, have been clarified.The research work consisted of 4 chapters and 10 sections. The first chapter was written under the theme of "The economic policy of the Independent Mongolia" and it has 3 sections; the first one is the Ministry of Mongolian Custom and its policy, the second section is called the establishment of the Ministry of Mongolian Custom and its structure and components and the third one is given a title of about the soldiers for development of the custom inspection and monitoring. The second chapter included the research on "the policy and operation of the foreign commerce of the Ministry of Custom" and it has 2 sections which are about the marked document or certification paper of commercial right in the first section and the tax collection from citizens for commerce in the second section. The third chapter is titled with "The policy and operation of renting and taxing of the land usage" and it has 2 sections which are about tax of grassland in the first section and about the taxation of crop farming in the second section. The last or 4th chapter has included the researches of "The situation of marketing of Mongolian" and this chapter has 3 sections which are about the reason for tax payment of Mongolians is in the first section and the difficulties for the tax collection is in the second section and about the state treasure fund and taxation is in the third section.