The influence of monetary taxation on the social-economic status of state farm peasantry in Altai Krai during the Great Patriotic War

The aim of the article is to study the influence of monetary taxation on the material status of state farm peasantry during the war years on the materials of Altai Krai. The author finds out the volumes of taxation, capability of state farmers to pay monetary taxes, and reveals the main sources of monetary funds for paying taxes. The main sources for this article were statistical information about the volumes of taxation and the number of tax-payers stored in the State Archive of the Russian Federation, the State Archive of Altai Krai. The sources of equal importance for this article were laws and regulations of federal authorities concerning the bases of taxation during the war period. The author analyses the influence of particular taxes in the system of taxation of Altai state farmers. In the beginning of the article the authors dwells on the changes in the agricultural tax which took place during the war years. The author sides with V.A. Ilinykh that the increase of the number of benefit holders was accompanied by the increase of burden for other state farmers. The author also points out the changes in rearrangement of reasons for granting benefits. The author next considers new taxes which appeared during the war time: war tax and bachelor tax, single and childless citizen tax. While analyzing the war tax, the author reveals the peculiarities of setting local tax rates in Altai Krai. The author also mentions trends in war taxation of state farmers similar with the agricultural tax. Dealing with the bachelor, single and childless citizen taxes, the author points out the significant increase of tax-payers among Altai state farmers during the war. The article also gives consideration to additional taxes which formed the local budgets: self-taxation and duty for the needs of house construction and cultural and social building (cultural levy). The author mentions that self-taxation in spite of its formally free-will character was comprehensive in practice. Generally, the author comes to a conclusion that the role of these taxes in the overall tax burden on Altai state farmers was insignificant. In the end of the article the author points out the general increase of the taxation volume of Altai state farmers during the war years. On the basis of the information about tax deficiencies the author makes a statement that this tax burden was, in general, adequate for Altai state farmers. According to the author's opinion, one of the main factors which contributed to that was agricultural products trade at the state farm market. It was the main source of monetary funds for state farmers due to provision prices growth.

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