Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2016. № 12. Part 3. P. 181-184.
REORGANIZATION OF TAXATION OF THE SOVIET STATE DURING TRANSITION TO NEW ECONOMIC POLICY
Starovoitova Evgeniya Nikolaevna, Dolidovich Olesya Mikhailovna
Siberian State Aerospace University in Krasnoyarsk
Siberian Federal University in Krasnoyarsk
Abstract. The article analyzes the process of the formation of the Soviet state taxation during transition from the policy of War Communism to the New Economic Policy. On the basis of the study of regulations, works of theorists and experts in financial policy the authors identify the main stages of the reorganization process, describe activity of new departments and subdivisions in the structure of the main state financial institution, types of taxes and ways of their levy, note difficulties in staffing the department employees.
Key words and phrases: нэп, военный коммунизм, финансовая политика, налоговые органы, губернские финансовые отделы, Народный комиссариат финансов, NEP, War Communism, financial policy, tax authorities, provincial financial departments, People’s Commissariat of Finance
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