Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2014. № 2. Part 2. P. 112-115.
TRANSITION FROM SURPLUS-APPROPRIATION SYSTEM TO TAX IN KIND IN TAMBOV PROVINCE
Kulin Vadim Viktorovich
Tambov State Technical University
Abstract. In the article the process of transition from surplus-appropriation system to tax in kind is shown. The author pays special attention to revealing the conditions in Tambov province for this transition and tax in kind collection influence on social-political situation in the region. Some types of taxes are considered that peasants paid after transition to New Economic Policy. It is shown that class tax policy result was the village solidarity strengthening.
Key words and phrases: "антоновщина", военный коммунизм, гужевой налог, общегражданский единовременный денежный налог, подворно-денежный налог, посевком, трудовой налог, Antonov’s mutiny, military communism, cartage tax, general civil nonrecurring money tax, homestead money tax
Open the whole article in PDF format. Free PDF-files viewer can be downloaded .
References:
Gosudarstvennyi arkhiv sotsial'no-politicheskoi istorii Tambovskoi oblasti (GASPITO). F. 840. Op. 1.
Gosudarstvennyi arkhiv Tambovskoi oblasti (GATO). F. R-1. Op. 1.
Donkov I. P. Antonovshchina: zamysly i deistvitel'nost'. M., 1977. 127 s.
Esikov S. A., Protasov L. G. "Antonovshchina": novye podkhody // Voprosy istorii. 1992. № 6-7. S. 47-57.
Katsonis Ya. Gosudarstvo i evolyutsiya: nalogovaya politika i gosudarstvennye preobrazovaniya v Rossii (1863-1925 gody) // Istoricheskie zapiski. M., 2007. T. 10 (128). S. 19-71.
Krest'yanskoe vosstanie v Tambovskoi gubernii. Antonovshchina: sb. dokumentov i materialov. Tambov, 1994. 800 s.
Lenin V. I. Poln. sobr. soch. M.: Politizdat, 1970. T. 52.
Obzor narodnogo khozyaistva Tambovskoi gubernii. Oktyabr' 1921–oktyabr' 1922 g. Tambov, 1922. 553 s.
Okatov N. A. Meropriyatiya Kommunisticheskoi partii po ukrepleniyu soyuza s trudyashchimsya krest'yanstvom v 1921-1925 gg. (po materialam Tambovskoi gubernii) // Tambovskii gospedinstitut. Uchenye zapiski. Tambov, 1958. Vyp. KhVII. S. 9-62.
Polyakov Yu. A. Perekhod k nepu i sovetskoe krest'yanstvo. M., 1967. 519 s.
Sbornik ocherkov po voprosam ekonomiki i statistiki Tambovskoi gubernii. Tambov, 1922. 228 s.
Sovety Tambovskoi gubernii v gody Grazhdanskoi voiny: sb. dokumentov i materialov. Voronezh, 1989. 377 s.
Русский
