**Source: PSS vol 36**

The second task confronting us is the proper establishment of progressive income and property taxation. You know that all socialists are opposed to indirect taxes, for from the socialist point of view the only correct tax is the progressive income and property tax. I do not conceal that the introduction of this tax will encounter extraordinary difficulties; the resistance of the propertied classes will be desperate.

At present the bourgeoisie evade taxes through bribery and connections; we must close these loopholes for them. Much has been outlined by us in this area, the ground has been cleared for the foundation, but the foundation itself of this edifice has not yet been created. Now this moment is approaching.

The question of income tax is such that decrees alone are insufficient to carry it into effect; practical methods and experience are necessary.

We believe that we must proceed to monthly collection of income tax. The proportion of the population receiving income from the state treasury is growing; measures must be taken so that income tax from these persons is collected through deductions from their salaries.

Income tax must be collected from all income and earnings without exception; the operation of the printing press, which has been practiced until now, can be justified as a temporary measure and must give way to progressive income and property taxation with very frequent collection periods.

I would ask you to work out this measure in detail, to determine practically and precisely the plans which we could transform into decrees and instructions in the shortest possible time.

Regarding the question of contributions, Lenin says: I am not at all opposed to contributions in general; in order to destroy the bourgeoisie, the proletariat could not do without contributions; this is a correct measure of the transitional period, but now the transitional period has ended and the taxation of the propertied classes must give way to a single centralized state tax.

It is beyond doubt that the bourgeoisie will attempt by all means to circumvent our laws, to resort to petty fraud. We will struggle against this in order to undermine once and for all the remnants of the bourgeoisie.