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

DANYLENKO S.

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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.[/restab]

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DANYLENKO S. – Ph.D., National Pedagogical University named after M.P. Dragomanov.[/restab]

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