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Kharkiv national university
after V.N. Karasin,
STATE TAX POLICY IN THE VILLAGE IN THE FIRST HALF OF 20th OF ХХ CENTURY (ON AN EXAMPLE OF PETROGRAD PROVINCE)
Transformation processes in the national economy of our state, in particular in an agrarian sector, stimulate interest of researchers-specialists and wide public to the specific of motion of the economic transformation in the different years of our historical past.
According to the Decree of All-Russian Central Executive Committee (RCEC) from March, 21st, 1921 «About replacement of food and raw material allotment a natural tax» a natural tax on an agricultural product was entered [3, p. 212]. Proclaimed, that the tax would be levied depending on a harvest, amount of eaters in a farm, the presence of cattle in it and it would have a progressive character.
Under the Decree of CNC of USSR from April, 21st, 1921 agricultures of the Petrograd province were divided into groups for payment of the tax in kind depending on the amount of the land that they owned. Thus, in the Petrograd province from 141029 farms only 93383 subjected to the taxation. So, about 33,8% farms were freed from the payment of tax, as belonged to landless or to provided with land less than a one tithe on a farm [14, p.184-185].
State control after execution of food campaign was established. Therefore, the district food states were created in districts, the practice of business trips of authorized agents of the Province executive committee to the districts was used, the departure sessions of people's courts worked. In particular, in the Petrograd province during the period from December, 18th for March month in 1922 year 2625 cases were excited for non-payment of tax in kind, from them 1227 were considered and passed through the revolutionary tribunals and people's courts, and 1153 persons were convicted to the different types of punishments [5, p. 135-136].
It is necessary to note, that not all, planned in a sphere of the taxation, realized immediately. So, in the report of the Province food committee it was said, that supposition concerning completion of food campaign and implementation all 100% tasks did not justify oneself yet, because of the absence for the peasants of products [15, p. 123]. It was caused by two reasons. At first, simultaneously with the collection of tax in kind the Province food committee had to levy seminal loan. It worth to mark, that the last was given to peasants by the state at the beginning of sowing campaign and foresaw returning for a year with percents. Secondly, the indexes of the productivity often were considerably below than defined for the Petrograd province, and simply objectively they could not possibly be fully executed.
By the Decree of RCEC from May, 10th, 1923 a natural tax was incorporated with other taxes from a rural population, under the name of the united agricultural tax [6, p. 338-339]. As the Petrograd province belonged to the number of regions with the money form of agricultural tax, a food staff was liquidated. On April, 1923 its tax section was included into the complement of Province financial department as Special part (department) of agricultural tax. It should be noted, that taxation by the agricultural tax in 1923 in comparison with the tax in kind in 1922 gave in the Petrograd province on 11% less receivabless. It was explained by introduction of discounts in taxation not only for natural calamities and similar reasons, but also by the grant of them to the low-powered peasant farms. If to take into account the circumstance, that in the last year's tax campaign peasants also paid money taxes, obviously, that an agricultural tax was easier for a peasant. So, in the Petrograd province the middle index of weight of taxation of one farm diminished on 40%.
From January 1924, an agricultural tax began to be collected in a money form throughout the country [1, p. 219]. Also, there was differentiation of taxation in accordance with fertility of the land, presence of cattle and other terms. Poor men and families of Red Guard got privileges. In addition, collective economies got a 25% discount and co-operative - 10% [1, p. 220].
However, tax collection took place not without difficulties. Therefore, in the Petrograd province the index of executing of the province task from an agricultural tax on January, 15th, 1924 was 86%. It should be noticed, that the social state of defaulters had especially strong influence on the lowering of the tax payments. In the Petrograd province among them the persons without means presented all greater part, so from them the tax collection was impossible.
According to new rule about an agricultural taxation from May, 7th, 1925 general taxation was mionectic on 40%. [1, p. 250]. The part of the tax that was passed in a volost budget was increased. The tax collection was made by the special volost tax commissions, which had the representatives of the poor, public organizations and trade unions. The rates of the tax were differentiated depending on a harvest and prices on an agricultural product for the last three years [1, p. 250].
On April, 25th, 1926 the new rule was entered. After it, not only the profits of peasantry from the ground and cattle were subject of taxation, but also from unagricultural earnings and special branches of agriculture [1, p. 251]. The single rates were set for greater part of the country. If earlier, the poor were freed of the tax after the amount of land and cattle, according to the new rule the liberation took place after the totality of profits from all of sources. New rule established untaxable minimum of profits - 28 roubles per head. The progression of rates increased: for propertied layers from 12 to a 22% gross income, and for low-powered peasant economies - from 2 to 4% [2, p. 61-62]. Thus, the new rule strengthened the class character of agricultural tax.
So, reformation of the soviet tax system in the village in the first half of 20th of ХХ century was carried out not only with the purpose of diminishing of tax load on a peasantry, but also for the sake of increase of the role and efficiency of taxation in deflation from the village of facilities on the necessities of the state, and, first of all, for realization of industrialization. Realization of agricultural tax in the Petrograd province had its peculiarities.
The list of used sources and literature:
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•2. Попов И.В. Советская налоговая политика / И.В. Попов // Вестник финансов. - 1927. - №11. - С. 61-63.
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