Tax Paradigm of Soviet Economy during the NEP (on Materials of the Altai Province)
This article discusses the features in development of tax policy and practice of the Soviet state during the NEP. It reviews the system of direct and indirect taxes, define their role in the system of socio-economic relations, structure, organization and methods of calculation. On materials of the Altai Province the researcher shows the regional specificity of the taxation system associated with the characteristics of the NEP in the Altai.
Key words: tax paradigm, mining tax, income and property tax, single agricultural tax, Altai Province, new economic policy.