Publishing House SB RAS:

Publishing House SB RAS:

Address of the Publishing House SB RAS:
Morskoy pr. 2, 630090 Novosibirsk, Russia



Advanced Search

Humanitarian sciences in Siberia

2014 year, number

PROFESSIONAL TRAINING OF TAX OFFICIALS IN THE USSR DURING NEP

Y.V. Kotyk
Vinnytsia National Agrarian University, Ukraine, 21008, Vinnytsia, Solnechnaia str.,3
Keywords: tax bodies, tax courses, Peoples Commissariat of Finance, provincial finance department, Peoples Commissariat of Food Supply, professional training, Kiev Institute of National Economy

Abstract

The article is devoted to the problem of formation of tax bodies in the USSR during the NEP, which is understudied in the historical science. On the basis of archival materials the activity of Soviet government in Ukraine is disclosed with the purpose of training and improving professional skills of tax officials during the NEP. In 1921-1922 the issue of high-quality staff training of the bodies of Peoples Commissariat of Food Supply of the USSR was a priority for the Soviet authorities under conditions of hyperinflation and goods famine. It was resolved owing to the temporary use of experienced old experts and training of new personnel even though it was resource- and time-consuming. Being unable to organize a comprehensive and fundamental training of financial personnel by means of re-opening higher educational institutions within the shortest possible time, the government established the tax training courses under support of provincial food supply committees for the specialists in the field of food taxation. Organization of food taxation courses in Ukraine was a rather large scale campaign. Since the beginning of monetary reform in 1922 the Soviet government raised requirements to professional training of tax personnel in the structure of the Peoples Commissariat of Finance of Ukraine. The fundamental nature of educational process made the Bolsheviks at first to resort to the services of financiers of the old school(as it was in the case of the Peoples Commissariat of Food). Training of tax staff by the Peoples Commissariat of Finance, unlike the Peoples Commissariat of Food, actually began only in 1923, but it was more ambitious and enduring. Tax courses were organized at the central, regional and provincial levels and lasted from six to eight months. The courses were attended primarily by the members of the Party and those who came of the workers and peasants families. However, in 1923 there appeared negative tendencies in the work of tax bodies in the USSR: purges were initiated, in particular, dismissals of politically unreliable people.