СИСТЕМА НАТУРАЛЬНОГО ОПОДАТКУВАННЯ НА ХЕРСОНЩИНІ В УМОВАХ ОКУПАЦІЇ 1941–1944 РР.

Abstract

У статті розкривається процес впровадження та реалізації натурального оподаткування на території Херсонщини в умовах окупації 1941- 1944 рр. Показано механізми оподаткування та їх спрямованість.

В статье раскрывается процесс введения и реализации натурального налогообложения на территории Херсонщины в условиях оккупации 1941– 1944 гг. Показаны механизмы налогообложения и их ориентация.

The article reveals the process of implementation and realization of the natural resources’ taxation in the area of Kherson under the occupation regime during 1941 till 1944. The natural resources’ taxation of rural population's private farms is studied. It was the specific system of compulsory sale of agricultural products to the state. The analysis of materials made possible to identify the main mechanisms of its organization and improving effectiveness. Occupation authorities conducted a total enumeration of livestock, poultry, fixed the size of smallholdings, it also had taken measures to stop the slaughter of livestock and poultry and introduced rules that prevented its destruction in the future. The establishment of tax amount of different components of private households was conducting with the considering of the actual productiveness and the social status of the household. The livestock sector's tax dimensions were changing toward the forcing of farmers to develop this area. Preferential rules and different types of bonuses were implemented to encourage the production increase. It made possible to get scarce goods and to increase farmer's consumption rates.