Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2013. № 5. Part 1. P. 22-25.
SELF-TAXATION IN PEASANTRY’S DIRECT TAX PAYMENTS IN THE SECOND HALF OF THE 1920S
Berkutov Aleksei Alekseevich
Penza State University
Abstract. The author considers the process of self-taxation transformation in the second half of the 1920s, and analyzes the legal regulation of self-taxation and its subordination to the tax policy tasks, shows that in 1924-1927 the state retained the traditional principles of self-taxation: the voluntariness, leveling and sovereignty of land societies in disposal of the funds. In 1927-1929 land societies were deprived of financial-economic rights, self-taxation passed on to the local councils. The state determined its purpose and use order. Self-taxation lost its amateur nature, was included in the system of direct compulsory payments, and transformed into a kind of single agricultural tax.
Key words and phrases: самообложение, прямые платежи крестьянства, налоговая политика, земельные общества, сельский сход, обязательное самообложение, сельские Советы, единый сельскохозяйственный налог, self-taxation, peasantry’s direct payments, tax policy, land societies, rura
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