Agricultural Taxation of Ural Individual Farmers at the Final Stage of Collectivization

The problem of taxation of peasants during the years of collectivization still remains relevant for researchers. Scientists in the field of historical, economic and legal sciences turn to the study of certain aspects of the tax policy of the Soviet government in the 1930s. However, there is still not enough research on this problem covering the largest regions of the country, such as the Greater Urals. The conclusions obtained as a result of the study allow us to identify the peculiarities of taxation of the Ural peasantry. The author continued a series of articles devoted to the implementation of the agricultural tax in the Urals, but within new administrative-territorial boundaries from 1934 to the early 1940s. The purpose of studying the problem is to identify, on the basis of historical and legal analysis, the features of the implementation of tax legislation in the Urals. The object of study was the individual peasantry. The use of both general scientific and historical methods (comparative, statistical, historical-genetic and others) made it possible to solve the problems. The scientific novelty of the research was manifested in the use of new documentary material, the development of a dynamic table, and the systematization of data from various sources. The analysis confirmed the hypothesis about non-economic methods of influencing the farms of individual farmers, which in the pre-war years led to their virtual disappearance from the economic life of the village. The agricultural tax, coupled with other cash payments and natural food compulsory deliveries, forced individual farmers to join a collective farm or migrate to the city, move to state farms and other production structures.