Skrypchynska N. Tax Policy of the Soviet Power in Ukrainian Country side in the 1920-s of the 20-th Century

This thesis clarifies little explored in Historiography the problem concerning the tax policy of the Soviet power in Ukrainian countryside in the 1920-s of the 20-th century. It is found and analyzed the scientific and historical literature, archival recourses, statistics, periodicals, collections of documents, on the basis of which it is rethought the essence and the direction of measures of the Soviet power in the tax sphere in the countryside. In the research it is revealed the influence of the tax policy on the social and the economical life in the Ukrainian countryside, it is investigated the fiscal function and the specificity of applying the class principle of taxing rural population, it is found the forms and types of agricultural taxes. It is concluded that the tax policy of the Soviet power in Ukrainian countryside in the investigated period had openly the class repressive nature.