Features of legal regulation of economic relations in the Soviet state during the period of "Kosygin" reforms

After the dismissal of the First Secretary of the CPSU Central Committee N.S. Khrushchev from all posts in 1964 in the USSR, already under the new leader of the country L.I. Brezhnev, certain changes began in the life of Soviet society, and first of all this concerned the economic sphere. On the initiative of A.N. Kosygin, who became Chairman of the Council of Ministers of the USSR, the so-called "Kosygin reforms" began to be implemented, aimed at strengthening the stimulation of the activities of the main subjects of economic activity - labor collectives, enterprises, associations. The article examines the legal aspect of these reforms, focusing on the legal regulation of the status of the said economic entities. The relevant legal acts and scientific works that reflect the stated issues are analyzed. It is noted, in particular, that ultimately the reforms did not produce the desired effect due to a certain contradiction between economic incentives and communist (socialist) political and ideological principles; at the same time, the methodology of legal support for the reforms may be of interest to modern Russia.