Nalogovo-podatnoe obloz︠h︡enie sibirskoĭ derevni. Konet︠s︡ 1920-kh - nachalo 1950-kh gg.
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Novosibirsk
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The monograph reconstructs the system of tax load of the village in 1927-1953 representing the basic method and at the same time the most visible symbol of Stalin's exploitation of the peasantry. Revealing and analyzing all forms and types of money taxes, taxes in kind, takings and assessments, the author pays main attention to the most significant ones, such as agricultural tax, the "Ural-Siberian" method of purchase, contraction, obligatory supply. Important place in the book is taken by the research into specificity of taxation of different categories of taxpayers.
