Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2011. № 6. Part 2. P. 121-124.
TAX POLICY AND CONTINUOUS COLLECTIVIZATION OF AGRICULTURE IN THE USSR: BY THE MATERIALS OF MIDDLE VOLGA REGION
Mariskin Oleg Ivanovich Mariskin
Mordvinian State University named after N. P. Ogarev
Abstract. The author researches tax policy role in the continuous collectivization of the USSR agriculture and analyzes the features of the taxation of individual peasant farms, kulak farms, collective farms and collective farmers.
Key words and phrases: единый сельскохозяйственный налог, единоличное крестьянство, индивидуальное обложение, коллективизация, обязательные платежи, тяжесть налогообложения, single agricultural tax, independent peasantry, individual taxation, collectivization, compulsory payments, taxation burden
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