Tax regulation of personal household farming in the post-war USSR

The article reconstructs the circumstances of the sharp increase in agricultural tax in 1948 and an even sharper reduction of this tax in 1953. The roles of I.V. Stalin and N.S. Khrushchev in this process are highlighted, and alternative options proposed by the USSR Ministry of Finance are studied. The consequences of the increase in taxation of personal subsidiary plots on the volume of production of certain types of agricultural products, the quality of peasant nutrition and prices in collective farm markets are shown. It is revealed that the entire set of measures to change the taxation procedure and reduce the tax amount adopted in 1953 was developed by the USSR Ministry of Finance back in 1948, but waited for its time, like many other initiatives that later became associated with the Khrushchev thaw.