AGRICULTURAL TAX POLICY OF THE SOVIET STATE AND ITS CONTROVERSIAL CHARACTERISTICS (1921-1927)

Abstract

This article analyzes the tax policy of the Soviet state in agriculture
in 1921-1927 and its conflicting aspects. The tax legislation of the Soviet government
during the years of the New Economic Policy (NEP), the "class approach" to the
taxation of peasant farms, and the conflicting issues of the system of stratified taxation
of "kulak" farms are shown with concrete examples