Agricultural tax in kind during the new economic policy: reality instead of myth

On the materials of the South of Russia, the article introduces important additions to the historical ideas about the agricultural tax in kind, which was imposed in the process of transition to a new economic policy. The author proves that the rural population ambiguously perceived the food tax, which served as an instrument of social and class policy. The agricultural tax in kind did not fully solve the economic task of restoring the agriculture, destroyed during the Civil War.