Tax Policy of the Soviet State During the Years of Collectivization of Agriculture in Uzbekistan

The article describes the essence of the tax policy of the Soviet state and its consequences during the years of collectivization of agriculture in Uzbekistan in the 30s of the twentieth century. It reveals issues of taxation and the fight against it, conflicts in the agricultural sector, the consequences of the introduction of an agricultural tax in the country and the negative impact on the lifestyle of the population. The article analyzes the crisis of many kulak farms during the years of complete collectivization, as well as the essence of the repressive policy of the Soviet state against rich farms through taxes.