Tax campaigns of 1924-1927 on the territory of Yenisei Siberia Part 2. 1925/26 and 1926/27

The article highlights the collection of a single agricultural tax in the campaigns of 1924/25, 1925/26 and 1926/27 on the territory of the Yenisei province or since the summer of 1925 - Krasnoyarsk, Achinsk, Kansk, Minusinsk and Khakass districts of the Siberian Kray. The purpose of the study is to study the relationship between the Soviet state and the peasantry in the “best years of the NEP” which were then largely embodied in the collection and payment of tax assignments. The author shows that the essence of the tax policy on the part of the state was the annual and constant transitions from economic measures to administration and repression, and then with the emergence of crisis phenomena - from hard pressure to a new world in the village and back. Based on the materials of a particular region, it is shown that local authorities tried to organize harvesting on a commercial basis, but each time they were not ready for this policy and broke down to the usual non-economic methods of alienating bread. Another task of the article was to highlight peasant behavior. These facts show that the rural population was not only a law-abiding executor of state policy. Along with well-to-do peasants, representatives of other strata of the rural population struggled with the increasing monopolization of the market and directive methods of its regulation by all means available to them, which were most likely not class-based. Faced with delays in paying the tax, the country's leadership refused to give up the planned programs and decided to attack the village. The materials of the article confirm that the further aggravation of relations between the Soviet state and the countryside was caused by tax difficulties, but they testify that they were not the only reason for the failure of the previous liberalization policy. Its failure was also due to the socio-political situation created in rural enclaves, fueled by a zealous attitude to rule by the Communists and their fear of a coup d'etat.

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