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Abstract. The article examines the issues connected with activities in the area of the budget policy of the Mordovian Autonomous Soviet Socialist Republic in the period of the first post-war five-year plan (1946-1950) - the changes of the tax system (the abolition of emergency tax, the reconsideration of the tariff rates of agricultural tax), the reorientation of the revenues and items of expenditure of the Mordovian Autonomous Soviet Socialist Republic budget. The conclusion is made about the increase of the role of turnover tax in the state finance and the significant growth of taxation pressure on the rural population.
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Key words and phrases: бюджет, бюджетная политика, сельскохозяйственный налог, налог с оборота, послевоенные трудности, budget, budget policy, agricultural tax, turnover tax, post-war difficulties
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Русский
