The Organization of Legal Framework of the Tax System Developed by the Narkomprod of Ukrainian SSR (1919–1923)

Abstract

The purpose of the article is to reveal the process and features of the formation of legal framework of the tax system developed by the Narkomprod of Ukrainian SSR in 1919–1923. The methodological basis of the research consists of the principles of historicism, scientificity and objectivity, which are implemented through general scientific methods – analysis, synthesis and generalization, as well as special historical ones – historical-genetic, historical-systemic, historical-comparative. The scientific novelty of the work includes the problem statement which was not a subject of a special study in the past, involving new archival and printed sources, unique generalizations and conclusions. The latter is based on the fact that the Bolshevik idea and practice of prodrozverstka, its state bodies were formed in Moscow from the very beginning and administratively extended to Ukraine. Government resolutions, decrees and orders reveal the evolution of organizational forms of sales tax were denying the principle of razvyorstka, elements of which were observed in regulatory legal acts and tax practices at the beginning of NEP. Tax in kind was replaced by the product tax, which was levied according to the razvyorstka principle until March 1921. But it was transformed into a so-called "multiplicity" of separate tax in kind types with the use of administrative and judicial methods of influence on payers. The relative universalization of the sales tax occurred as a result of the introduction of a single natural tax, which canceled the multi-planning of individual natural taxes. The single agricultural tax of 1923/1924, paid “in kind” and “in money”, completed the unification of the tax system. The Narkomprod's system that existed for five years, gave way to the tax system of the Narkomfin of Ukrainian SSR.