The Soviet tax policy in the 1920s in Leningrad: coverage of the question in historiography of 1930-late 1980's.
##plugins.themes.bootstrap3.article.main##
Анотація
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.
##plugins.themes.bootstrap3.article.details##
Посилання
1. Lyaschenko, P. I. (1956). History of the Soviet economy: in 3 volumes. Volume 3: Socialism. Moscow: Gospolitizdat (in Russ.)
2. Bogachevsky, M. B. (1938). The taxation system in the USSR. Moscow: Gosfinizdat USSR (in Russ.)
3. Genkina, E. B. (1954). Soviet state transition to the New Economic Policy (1921–1922). Moscow: Gospolitizdat (in Russ.)
4. Polyakov, Yu. (1967). Transition to the NEP and the Soviet peasantry. Moscow: Nauka(in Russ.)
5. Polyakov, Yu., Dmitrenko, V. P. & Shcherban, N. V. (1982). New economic policy: the development and implementation. Moscow: Politizdat (in Russ.).
6. Polyanskiy, F. Y., Orlov, B. P. & Shemyakin, I. (1960). The history of the Soviet economy. Moscow: Publishing House of the Social-Econ. Literature (in Russ.).
7. Fabrichniy, A. (1930). Private capital on the verge of Five: The class struggle in the city and the state apparatus. Moscow: Publishing House of Com. Acad. (in Russ.)
8. Morozov, L. F. (1960). The decisive stage of struggle against the nep bourgeoisie: (From the history of the elimination of the capitalist elements in the city, 1926–1929.). Moscow (in Russ.)
9. Maryahin, G. L. (1964). Essays on the history of taxes from the population of the USSR. Moscow: Finance (in Russ.)
10. Dyachenko, V. P. (1978). History of Finance of the USSR (1917–1950 gg.). Moscow: Nauka (in Russ.)
11. Selunskaya, V. M., Kukushkin, S., Panfilov, A. N. and others (1979). Changes in the social structure of Soviet society (1921 – mid 30s). Moskwa: Musl (in Russ.)
12. Gerbach, V. V., Gutara, A. N. & Ivanov, V. M. [et al.] (1968). Essays on the history of the Leningrad branch of the CPSU [in 2 volumes]. Ch 2: November 1917–1945. Leningrad: Lenizdat (in Russ.)
13. Arkhipov, V. A. & Morozov, L. (1978). Struggle against the capitalist elements in industry and commerce. 20 th – early 30-ies. Moscow: Musl (in Russ.)
14. The history of the socialist economy of the USSR: 7 t. T. 1: The Soviet economy in 1917–1920. (1976). Moscow: Nauka (in Russ.)
15. The history of the socialist economy of the USSR: 7 v. V. 2: Transition to the NEP. Restoration of the Soviet economy, 1921–1925. (1976). Moskwa: Nauka (in Russ.)
16. The history of the socialist economy of the USSR: 7 v. V. 3: Creating the foundation of the socialist economy in the USSR, 1926–1932. (1977). Moscow: Nauka (in Russ.)
17. Zhiromskaya, V. B. (1990). The social processes in the Soviet city during the first half of the 1920s. The historical significance of the NEP: collection of scientific researches, 86-108 (in Russ)
18. Gorinov, M. (1990). Alternatives and crises in the period of the NEP. Voprosu istorii KPSS (Questions of history of the CPSU). 1, 3-18 (in Russ.)
19. Sekushin, V. I. (1990) Rejection of NEP and the command-administrative system. Leningrad: Lenizdat (in Russ.)