Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2013. № 5. Part 1. P. 116-120.
TAX POLICY OF THE SOVIET STATE DURING "NEW DEAL" (1924-1925) (BY MATERIALS OF VYATKA PROVINCE AND VOTYAK REGION)
Lekontsev Oleg Nikolaevich
Glazov State Pedagogical Institute
Abstract. The author, basing on specific historical-statistical and historical-legal materials, considers the features of the Soviet state tax policy under the conditions of "New Deal" (the middle of the 1920s), which is characterized by tax burden mitigation in the countryside, concludes that the government cut down taxes while transferring them from a natural form into a money one, retained class approach, which was expressed in exemption for the poor, and shows that such policy led to the reduction of tensions in the countryside and increased tax collection.
Key words and phrases: крестьянство, государство, налоги, льготы, стабилизация, "Новый курс", peasantry, state, taxes, benefits, stabilization, "New Deal"
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