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Юридические науки
Legal regulation of the unified agricultural tax in the years of the NEP
Pyltcina M. V. 1

1. Voronezh State Agricultural University

Abstract:

This article contains historical and legal analysis of tax reform in 1923, the subject of which was the improvement of taxation in agriculture through the introduction of the unified agricultural tax. Attention is drawn to the advantages and disadvantages that have taken place in the legislation of a single agricultural tax.

Keywords: law, the unified agricultural tax, politics, tax reform

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