State regulation of private enterprise activity in the USSR in the middle of 1940 th to the middle of 1950th

An enterprise initiative in the USSR during the post-war period was realized in co-operative societies, shops, consumer services establishments. Considerable number of them represented actually private enterprises using state-allocated raw materials and equipment in order to derive profit. Tax department attempts to change the status of private business with the fiscal purpose faced counteraction from outside control and law enforcement authorities.