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11 September 2023

Tax system and tax policy in Ukrainian SSR in 1920s: historiographical and methodological

Sumy Historical and Archival Journal
Tax system and tax policy in Ukrainian SSR in 1920s: historiographical and methodological

The article discusses historical and theoretical aspects of studying of the tax system in Ukrainian SSR in 1920th; clarifies the common and different in concepts and phenomena of “tax policy” and “tax system”. The attention is focused on the structural and functional character of the new economic policy that defined its role and place in the economic life of society. The article submits historiographical review of the literature on the tax strategy and tactic of the Soviet regime in 1920th. There is a free interpretation of the concepts of “tax policy” and “tax system” though those concepts differ by basic principles, functions and characteristics. In author’s opinion to gain the most objective coverage of the discussed problem the usage of both structural-functional and system-structural approaches in compliance with the historical methods of research of a complex social systems. A subjectivization of economic policy of the Soviet state is revealed by exposing a social class component, which was used in tax policy. Apart from the social class nature of the tax policy in Ukrainian SSR in 1920th , the author reveals the process of its implementation in daily “ tax practice” and “taxation jobs”. At the beginning of the NEP the structure and executive branch were created so in the second half of 1923 social class taxation system began to gain its influence and spread. The main two factors that had its influence on the process of complete NEP-type tax system formation are: the political and ideological basis of the Soviet power system and the competitive economic environment, which appeared as private entrepreneurial form of management. An economic restriction on city and rural «bourgeoisie» are essential to Bolshevism, therefore an objective social-economic types of farms and private entrepreneurs are obliged to go through subjective criteria of social class ideology. Thus, political and ideological basis of taxation are seen as an integral part of tax policy and daily practice of Soviet financial authorities in Ukrainian SSR in the 1920s.

Source: Danylenko S. (2015). “Tax system” and “tax policy” in Ukrainian SSR in 1920s.: historiographical and methodological. Sumy Historical and Archival Journal. № XXV: 19-32

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