Preferences in the Implementation of Agricultural Tax in the Urals in the Early 1930s
( Pp. 34-47)

The research is devoted to an important topic for historical, economic, and legal science, the implementation of the agrarian policy of the Soviet state in the countryside with the help of an agricultural tax in the initial period of mass collectivization. In scientific works on this problem, it can be noted that there is insufficient study of certain aspects of taxation, especially at the regional level. Therefore, the study of the main provisions of the legislation on agricultural tax and its application in the largest Ural region at that time will make it possible to fill in the existing gaps in science, to determine the place and role of taxation in collectivization. The purpose of the article is to reveal the peculiarities of agricultural taxation in the Urals in the early 1930s, to identify benefits for individual agricultural producers. The object of the study was individual peasant farms, personal subsidiary farms of collective farmers and collective farms, and the subject was the actual application of agricultural tax. The article uses both general scientific methods and historical-genetic, comparative and other methods of historical research. Taxation indicators in the Urals were compared with data for the country in order to identify the peculiarities of the region. The analysis of documentary materials showed how the authorities prioritized the taxation of the village, what a negative impact this tax had on the situation of individual farms, primarily the well-to-do. Dispossession, the decline in the production of agricultural products, the ruin of peasant farmsteads, the forced entry of peasants into collective farms that had preferences in taxation, were the result of socialist transformations in agriculture.

Filatov V. V. Preferences in the Implementation of Agricultural Tax in the Urals in the Early 1930s // HISTORY AND MODERN PERSPECTIVES. 2023. Vol. 5. №1. P. 34-47. (in Russ.) DOI: 10.33693/2658-4654-2023-5-1-34-47

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agricultural tax, peasants, Ural region, individual taxation, collective farm..