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SOURCE:	Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2011. № 2. Part 2. P. 185-187.
SCIENTIFIC AREA:	Historical Sciences and Archeology
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DEVELOPMENT AND ROLE OF AGRICULTURAL TAX AS THE MAIN TAX PAYMENTOF THE USSR RURAL POPULATION IN POST-WAR YEARS

Torubarov Yurii Sergeevich
South-West State University

Abstract. The article tackles the basic directions of the development of agricultural tax in post-war years. The author determines the agricultural tax influence on the life level of rural population. The author also reveals the basic regulations of the agricultural tax reform which took place in 1953 and its role in the USSR national economy development.

Key words and phrases: налог, сельскохозяйственный налог, сельское население, колхозники, сельское хозяйство, личное хозяйство, закон о сельскохозяйственном налоге, доход, нормы доходности, обложение, порядок обложения, tax, agricultural tax, rural population, kolkhoz members, agriculture, personal farm, law about agricultural tax, income, profitability norms, taxation, taxation procedure

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References:

Vasil'ev I. V. Novyi zakon o sel'skokhozyaistvennom naloge v SSSR // Sovetskoe gosudarstvo i pravo. 1953. № 6. S. 15-25.
Gosudarstvennyi arkhiv Kurskoi oblasti. F. R4036. Op. 2. D. 2330.
Ibid. D. 2337.
Ibid. D. 634.
Ibid. D. 2331.
Garbuzov V. Reshitel'nee i operativnee ustranyat' nedostatki v nalogovoi rabote // Finansy SSSR. 1954. № 7. S. 9-11.
Mar'yakhin G. L. Ocherki istorii nalogov s naseleniya v SSSR. M., 1964. 298 s.
Nalogi s sel'skogo naseleniya v SSSR. Pravovye voprosy / M. I. Piskotin; otv. red. R. O. Khalfina. M.: Izd-vo AN SSSR, 1957. 191 s.
Petukhova N. E. Istoriya nalogooblozheniya v Rossii IX-XX vv.: uchebnoe posobie. M.: Vuzovskii uchebnik, 2008. 416 s.
Teoriya i istoriya nalogooblozheniya: uchebnoe posobie / N. V. Ushak. M.: KNORUS, 2009. S. 275.
Khrushchev N. S. O merakh dal'neishego razvitiya sel'skogo khozyaistva SSSR. M.: Gospolitizdat, 1954. 85 s.

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