2017 №1(54) Article 4

O.V. Plekhanova

The role of tax administration in granting tax exemption  in the late 1920s in the central industrial region of Russia. P.29- 37.

UDC 947.084.6(471.31)

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The article analyzes the changes in the Russian tax exemption system and the changes in the work of taxing authorities during the period of the New Economic Policy in 1925–1929. The period is characterized by constant changes in the national tax system. Tax exemption is treated both as a stimulant fostering the development of peasant farming and as a method of exerting pressure on peasant farmers. The article underlines that the Russian tax exemption system was shaped by political and economic processes in the country. It maintains that tax exemption was introduced alongside the fine system, which was highly unfavorable among peasants. The article analyzes the work of tax administration to show that tax exemption of the period was a complicated and tricky procedure. The article maintains that mistakes made by tax officials, such as inhibited tax imputation, delayed issuing of tax forms, and poor work of tax commissions, often hindered timely tax payments. The article analyzes archival data to investigate the professional qualifications of tax officials. It maintains that the crude system of tax exemption and the low level of tax officialsʼ qualifications resulted in tax abuse and undermined the credibility of tax policies.

 Legislation, peasants, tax exemption, tax, tax administration, tax campaign, non-taxable minimum, fine

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