Natural Duties and Taxes of Tambov Peasants in the Period of War Communism
The process of development of fiscal policy by the authorities is described. The role of central and local authorities in its development and implementation is analyzed. The confiscatory nature of tax policy is disclosed. The natural charges are described. The social and class character of activities is emphasized. The significant deficiencies in the system of taxation, the mechanism of the labor and cartage duties are shown. The role of local councils and committees in the implementation of fiscal policy is described.