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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2014. № 8. Part 2. P. 136-140. ISSN 1997-292X.
SCIENTIFIC AREA: Historical Sciences and Archeology
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PROBLEM OF AGRICULTURAL TAX IN POLITICAL DISCUSSIONS OF THE SECOND HALF OF THE 1920S

Plekhanova Ol'ga Vladimirovna
Ryazan State University named after S. Esenin


Abstract. The content of political discussions on the issues of the Russian village taxation in the conditions of grain procurement crisis in the late 1920s is analyzed. Tax policy in the village was a matter of debate in political circles. The aim is to compare the views of the main opponents of the discussion: Stalin and the members of "right opposition". The author concludes that as a result of political decisions in agricultural sphere tax policy turned from the means of the stimulation of peasant farming development into the means of its expropriation. On the basis of the analysis of factual material the banefulness of tax policy for the fates of the Russian village at the end of the 1920s is determined.
Key words and phrases: налогообложение, переобложение, зажиточные слои, середняки, бедняки, хлебозаготовительный кризис, налоговые льготы, единый сельскохозяйственный налог, политика принуждения, "сверхиндустриализм", "правая оппозиция", зерновое хозяйство, taxation, overtaxation, well-to-do strata, peasants of average means, poor bodies, grain procurement crisis, tax incentives, common agricultural tax, enforcement policy, "over-industrialism", "right opposition", grain farming.
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