Agitation in tax collection campaigns in the countryside in the early years of NEP (On the materials of Ivanovo-Voznesensk region)


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DOI:

https://doi.org/10.32523/2616-7255-2022-141-4-67-83

Keywords:

food tax; unified tax in kind; unified agricultural tax; new economic policy; tax policy; agitation; periodicals; posters; slogans; lower tax apparatus.
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Abstract

For several years, the author has been collecting material on the implementation of tax policy in the countryside during the NEP in the Ivanovo-Voznesensk region. The materials of the funds of the state archive of the Ivanovo region and the provincial newspaper «Rabochiy kray» were studied. In the course of the work, an idea was formed of active propaganda work among the peasants during the tax campaigns of each economic year. We suggested that agitation was an important part of the New Economic Policy tax practice. Work with research literature showed that if they wrote about tax campaigning, it was only in the context of the work of the grassroots tax apparatus. We did not find any special publications. The article will focus on the campaign. Since the topic turned out to be interesting, the range of sources is diverse and wide, it was decided first of all to give a general description of the campaign, its volume, frequency, and dynamics. Identify and describe the forms of agitation. Name the ways of campaigning activities, determine their place, the effectiveness of their application in the tax campaign. Name the groups of the population to whom the campaign was addressed. To identify the structures that were engaged in tax campaigning and try to assess the competence of campaigners. The article will give examples of campaign materials published in the newspaper «Rabochiy kray». In the future, it is assumed that the propaganda material will be more actively used by researchers of the taxes of the NEP.

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Published

2022-12-09

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Section

HISTORICAL SCIENCES