THE PRACTICE OF TAXATION AND APPLICATION OF BENEFITS FOR THE RURAL POPULATION OF EASTERN SIBERIA IN THE FIRST HALF OF THE 1930S. (BASED ON ARCHIVAL MATERIALS OF THE IRKUTSK REGION)
The article examines the issues of tax policy in Eastern Siberia in the first half of the 1930s. the Author comes to the conclusion that taxation was socially oriented and was one of the tools of the Soviet government for reforming the village. With the help of benefits, discounts for some, and progressive rates, additional taxes and fees for others, a new system of socio-economic relations in the village was laid.