Taxation of Ukraine peasants during the Holodomor of 1932–1933

S.A. Kalinkina, S.V. Kornovenko

Abstract


The article deals with the nature of the Soviet tax policy in Ukrainian village during the Holodomor of 1932–1933. It explicates that taxes were a means of artificial de population, primarily of peasantry, in the USRR (URSR). The article holds that intensive collectivization of the first half of the 1930-ies entailed radical changes in partially renovated Ukrainian village of the NEP period. Accelerated development of collective industry did not relieve peasantry from various obligations. Instead it had to more intensively stimulate peasants involvement in to the nation financial sector. The article proves that the Stalin regime tax policy played a key role among different reasons of Holodomor in the USRR, caused by economic – and – repressive state policy. A reformed tax system for rural population established in the 1930-ies, became an important factor in realization of the so-called «socialist transformation in rural areas».

Keywords


Holodomor; taxes; tax policy; Ukrainian peasantry

References


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