FISCAL MECHANISMS OF THE USSR AGRICULTURAL TAX SYSTEM DURING THE WAR YEARS AND THEIR PRACTICE IN THE KASHKADARYA REGION

Abstract

The article analyzes the changes made in the agrarian tax system of the USSR in 1941–1945 and their practical manifestations in the Kashkadarya region. The increase in agricultural tax rates in wartime, the introduction of military taxes and other mandatory payments are discussed. The determination of conditional income norms in calculating agricultural taxes in 1943 and their territorial differentiation are considered. The funds received from agricultural taxes to the local budget of the Kashkadarya region are analyzed based on archival data. It is based on the fact that tax policy, along with its fiscal function, also performs the function of administrative and financial control over agricultural farms.