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SOURCE:    Almanac of Modern Science and Education. Tambov: Gramota, 2015. № 7. P. 57-61.
SCIENTIFIC AREA:    Historical Sciences and Archeology
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SIBERIAN WORKERS-AND-PEASANTS’ INSPECTORATE ABOUT THE INFLUENCE OF SURPLUS-APPROPRIATION SYSTEM OF 1920 AND TAX IN KIND CAMPAIGN OF 1921 ON THE RURAL ECONOMY OF TOMSK PROVINCE
Dianov Aleksei Grigor'evich
Siberian Automobile and Highway Academy
Abstract. On the basis of the documents of Siberian workers-and-peasants’ inspectorate the article analyzes the methods of carrying out the surplus-appropriation system of 1920 and the tax in kind campaign of 1921. One of the main reasons for the discontent of peasants was unequal taxation. The author comes to the conclusion that the tax in kind campaign in Tomsk province according to the methods of collecting tax in kind reminded the surplus-appropriation system.
Key words and phrases: Томская губерния, рабоче-крестьянская инспекция, продразверстка, продналог, жалобы, репрессии, ревизии, злоупотребления, Tomsk province, workers-and-peasants’ inspectorate, surplus-appropriation system, tax in kind, complaints, repressions, inspections, abuses
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