Introduction of the unified agricultural tax in Podilla in 1923–1928
Journal Title: Історія торгівлі, податків та мита - Year 2016, Vol 1, Issue
Abstract
The article analyzes preconditions of the unified agricultural tax introduction in Podillya region. It studies the propaganda methods before its introduction, and the reasons for the mass killing of cattle, intensification of smuggling in autumn of 1923, and overfulfilling of the monetary part of the 1923 tax plan. The article explains the links between the excessive forecast for the 1924 harvest and establishment of the highest regional tax quota in Ukraine; between the climatic factors and methods of implementation of the tax policy and the 1925–26 famine in Podillya. It emphasizes the class nature of the unified agricultural tax and its significant increase for middle and wealthy rural households in 1926.
Authors and Affiliations
М. П. Олійник
Keywords
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