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The main source of state revenues during NEP was direct taxation. The main component of direct taxes was income-property taxes. Becoming from the first days of the NEP, income tax played an important role in the tax system of the Soviet state, being a major source of public revenue. There is analyzing certain difficulties in the collection of income-property taxes in the article. At the beginning of the initial period such taxes did not give the necessary effect. Revenue was understood as the amount received in cash or in kind, which, net of production and trade costs, associated with the extraction of income from this source. Due to the fact that most of the taxpayers fell under the category with minimum taxation quotas, such a calculation of the tax itself did not justify itself. Therefore, the main function of taxes is to enrich the state budget, the tax at that time played exclusively a political role and for this reason gave very insignificant result. To eliminate all the shortcomings, new legislation was adopted every year to further improve the system of income and property taxation.
Particular opinion should be paid for the introduction of income tax, as in pre-revolutionary Russia, it couldn’t be realized. The conclusions of the article indicate that bringing the construction of the income tax in line with scientific principles to world standards is the unconditional merit of the People's Committee of Finance of the USSR, People's Commissars G.Ya. Sokolovsky, N.P. Bryukhanov. After their changes in the tax structure of the state, the share of indirect and direct taxes increased for several times, taxes turned into the main source of budget revenues.
Keywords:taxes, income tax; property tax; NEP, legal regulation of taxes; tax system; government incomes.
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