Soviet tax policy during the new economic policy (NEP )as a factor in the socio-economic stabilization of Uzbek villages
Keywords:
tax, taxation, New Economic Policy, food tax, single agricultural tax, peasant farms.Abstract
This article analyzes the tax policy in the Uzbek village during the new economic policy of the Soviet state in the 20s of the XX century. The methodological basis of the study is the social and systematic approach, the principles of objectivity of the presentation of factual materials, which are important principles of historical science. To achieve the goal, interdisciplinary (analysis, synthesis) and special historical (chronological, typological) techniques were used. The author in the article focused on the regulation of the tax policy of the Soviet state in the era of the new economic policy and, through it, on socio-economic transformations in the Uzbek village.
References
Залесский М.Я. Налоговая политика Советмкого государства в деревне. – Москва: Госфинизат, 1940.
Подготовка условий сплошной коллективизации сельского хозяйства Узбекистана (1927-1929 гг.). Сборник документов. – Ташкент: Изд. АН УзССР, 1961.
Собрание Законов СССР. 1924.
Собрание законов СССР. 1927.
Ўзбекистон Миллий архиви.
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