Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2013. № 12. Part 3. P. 63-66.
METHODS OF CAMPAIGNS ON TAX ON FOOD PRODUCTION PAID IN KIND IN SIBERIA DURING 1921-1922 (ACCORDING TO DOCUMENTS OF WORKERS AND PEASANTS’ INSPECTION) (PART 1)
Dianov Aleksei Grigor'evich
Siberian Automobile and Highway Academy
Abstract. The article, basing on the documents of the Siberian workers and peasants’ inspection, analyzes the methods of collecting the tax on food production, paid in kind, at the beginning of NEP. The activity of the workers and peasants’ inspection, which task was, on the one hand, the suppression of abuses when collecting the tax on food production, paid in kind, and, on the other hand, – all possible assistance to tax authorities, is studied. According to the author, one of the main reasons of peasants’ discontent was uneven taxation. The author comes to the conclusion that the methods of the campaign on tax on food production, paid in kind, in Siberia were similar to the methods of surplus-appropriation system.
Key words and phrases: Сибирь, рабоче-крестьянская инспекция, продналоговая кампания, жалобы, репрессии, ревизии, злоупотребления, Siberia, workers and peasants’ inspection, campaign on tax on food production, paid in kind, complaints, repressions, inspection, abuse
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