Labor and horse-drawn duty on the basis of the tax in Nizhny Novgorod and Vyatka provinces in 1921–1923

Stryapikhina A.

On the basis of regional historical material the author analyzes the experience of the soviet government in the collection of labour and horse-drawn tax. The essence, results of the tax and features of its collection in two largest provinces of the сentral part of Russia – Nizhny Novgorod and Vyatka are considered. It is concluded that the implementation of the tax was much easier than the duty, but to recover it in full failed. The lack of an effective mechanism for the implementation of the tax, low productivity, lack of personal interest in the work, the General impoverishment of the population as a result of the Civil war – the main reasons for the insolvency and abolition of the tax.

Keywords:labour duty, horse-drawn duty, labour and horse-drawn tax, labour productivity, work, working conditions