The Soviet tax policy in the 1920s in Leningrad: coverage of the question in historiography of 1930-late 1980's.
The article is devoted to the problems of coverage of implementation of tax policy in the 1920s in Leningrad in the works of researchers of 1930-80-ies. It is analysed that by mid-1950s taxing processes were considered in close connection with the course of industrialization, considering tax policy as one of the main means of resolving problems of finding the necessary funds for the modernization of the Soviet Union. Most of the works were devoted to the development of tax policy across the USSR, taking as an example Moscow city. It was concluded that the second half of 50-80-ies of XX century was the most effective time of studying tax policy. Historiography of NEP was based on formation approach. As a result, there was often one-sided coverage of problem. The closed archives and ideological limitations caused insufficient study of specific issues. At the same time it should be mentioned that in this period there were the first attempts to study regional history. Authors tried to illustrate the major trends of economic and fiscal policy of the new era of economic policy using local statistics and it was an important positive development in the historiography of the research questions. However, a thorough study on the implementation of tax policy in Leningrad did not appear.
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