Taxes on nonagricultural activity of the Russian peasantry in the 1920th: on materials of the Middle Volga region

In the article transformation of the taxation of the Russian peasantry in the years of New Economic Policy is analyzed. The author researches regional practice and productivity of the taxation, including agricultural tax in the territory of the Middle Volga region. It is noted by the author that in the period of the New Economic Policy the level of trade and not agricultural occupations of peasants of Middle Volga region didn’t reach the prerevolutionary. The accounting of the not agricultural earnings which are one of essential articles of the country income for the first time gains fiscal value in an agricultural tax in 1926/27. The craft and domestic manufactures made in rural areas by the persons who were engaged in agriculture were carried to number of the not agricultural earnings assessed by an agricultural tax. Transition to industrialization of the industry, forced collectivization of agriculture, the destruction of ideological supporters of market development and other activities meant curtailing of the New Economic Policy that significantly changed value and a role of direct taxes in the budget of the state.