THE ACTIVITIES OF THE PEOPLE’S COMMISSARIAT OF FINANCE OF THE USSR ON THE IMPLEMENTATION OF TAX POLICY AMONG THE RURAL POPULATION IN 1930-1932 (Based on the materials of the regions of central Russia)
This article is devoted to the activities of the People’s Commissariat of Finance of the USSR on the implementation of tax policy among the rural population in the specified period based on the materials of the regions of Central Russia. In addition to the tax component, it was subordinated to the task of displacing private capital from agricultural production by eliminating the kulaks as a class and implementing continuous collectivization of peasant farms. Its achievement was conditioned by the actions of the Soviet state to introduce product exchange between industry and agriculture in order to build a planned economy in the USSR. Its recognition was accompanied by scientific justifications, significant changes in economic and tax legislation, forms and methods of tax policy. The article was prepared on the materials of the Russian State Archive of Economics, the State Archive of the Russian Federation and the State Archive of the Ivanovo region, which had previously been classified as «secret» and «not subject to disclosure». It is saturated with a large amount of factual material, including for the first time being introduced into scientific circulation.