Recreation of the Direct Taxation System in the RSFSR (1921–1923)

This scientific article examines the historical aspects of tax policy, as well as the organizational and tactical fea-tures involved in the reconstruction and establishment of the practice of direct taxation within the taxation sys-tem of the Soviet state during the initial period of the New Economic Policy (NEP) in the country. The replace-ment of the food and raw material requisitioning system with a natural tax was the state’s response to the dis-content expressed by workers and peasants regarding the prevailing economic policies. The Soviet state builds its taxation system primarily on the introduction of direct taxes. At the initial stage, the direct taxation system comprised a multitude of taxes levied by various authorities. The multiplicity of taxes, the difficulty in calculating tax rates, and the shortage of qualified personnel in the fiscal apparatus were features of the initial period of restoration of the direct taxation system. Some examples from the practice of fiscal activity in the Nizhny Nov-gorod province are given.