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Abstract. In the article, on the basis of the materials of the workers and peasants’ inspection audits and inquiries, the taxation system of the Siberian village in the middle of the 20s of the XX th century is analyzed and the attitude of different groups of the Siberian peasantry to this system is shown. The author pays special attention to exemption order and repressions use in relation to taxpayers.
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Key words and phrases: рабоче-крестьянская инспекция, ревизии, единый сельскохозяйственный налог, репрессии, сибирское крестьянство, workers and peasants’ inspection, audits, single agricultural tax, repressions, Siberian peasantry
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Русский
