Maksenõukogud

Maksenõukogud, translated as "tax councils" or "tax boards," were administrative bodies in Estonia during the period of Soviet occupation. Their primary function was the collection of taxes from the population. These councils operated at local levels, typically within administrative districts or municipalities. They were responsible for assessing and enforcing tax obligations on individuals and businesses, ensuring that the state's revenue targets were met.

The activities of maksenõukogud were part of the broader Soviet economic system, which emphasized centralized control and the extraction of resources. Their work involved maintaining records of taxpayers, issuing tax demands, and initiating measures for tax recovery in cases of non-compliance. This included the possibility of penalties or other enforcement actions. The existence of these councils reflected the Soviet state's systematic approach to fiscal administration and its reliance on direct taxation as a source of income. They were a component of the administrative machinery designed to support the functioning of the Soviet economy and state.