신경제정책기 소련의 농촌 조세정책

Abstract

In 1921 the Soviet Union government introduced a new system of agricultural tax in kind, a prominent feature of its new economic policy. The new economic policy represented a central concern of the Soviet Union government in its venture to build a socialism based on long-term visions in the country successful in social revolution but still in agriculture. The new system of agricultural taxation had dual aims; First, it aimed at minimizing the resistance of the Russian farmers shown during the wartime of communist struggle. Second, it aimed at strengthening state control over rural villages in systematic way. The introduction of a new system of collecting tax in kind in 1921 meant the establishment of basic principle in agricultural taxation. Then in 1924, the government decided to change tax in kind to tax in cash. The aim of these measures were to create a stable revenue source at agriculture in order to secure revenue needed to build socialism. The adoption of a system of tax in cash was intended to establish exchange economy between cities and villages, whereby to lessen the tax revolts on the part of peasants, and to pursue industrial development. As shown before, the tax policy of the Soviet Union government intended for a progressive system of taxation, applying minimum rate to poor and medium peasants but progressive rate to wealthy peasants. It is true that this progressive taxation policy brought about the resistance on the part of wealthy peasants, thus leading to the difficulty in accumulating necessary capital for constructing socialism. The tax policy of the Soviet Union government reflected the reality of rural economy of Russia, which had to depend on rural villages in its financial resource need to build socialism.