Український селянин (Aug 2020)
ПОДАТКОВА ПОЛІТИКА НАЦІОНАЛЬНИХ УРЯДІВ В УКРАЇНСЬКОМУ СЕЛІ У 1917 – 1921 РР. У ПРАЦЯХ ЗАРУБІЖНИХ УКРАЇНІСТІВ
Abstract
Introduction. The article analyzes the state of study of tax and various fiscal measures of national governments in the Ukrainian countryside in 1917 – 1921 by representatives of foreign Ukrainian studies. It is established that, in general, the works of diaspora researchers contain rich factual material on the history of the revolution and other related problems. However, among them there is no comprehensive study of the history of tax policy in the Ukrainian countryside in 1917 - 1921, which would study fiscal measures, their evolution, the perception of the peasant tax policy of national governments and their allies. Purpose. The formation of modern historical knowledge about the various stages and spheres of development of the statehood of Ukraine is impossible without the study and systematization of a range of historical developments created by predecessors. This thesis also applies to the scientific work on the study of the period of the Ukrainian revolution of 1917-1921 in general and the fiscal activities of national governments in particular. Given the significant number of works on political, legal, socio-economic issues, relevant, in our opinion, is the study of tax policy in the works of foreign Ukrainians. Results. Ukrainian diasporic historiography of the tax policy of national governments in the Ukrainian countryside in 1917 - 1921 is represented mainly by general studies. The formation of the consciousness of the representatives of foreign Ukrainians continued under the conditions of a sharp socio-political struggle of various political camps. Therefore, it is not surprising that the sphere of taxation and fiscal measures are unpopular actions, and therefore they are little studied by the above authors, who mostly belonged to the then government circles. It is characteristic that the mentioned historiographical work was written not by professional historians, but by various party figures, revolutionary leaders, economists, journalists, and government officials. In view of this, the studios are mostly propagandistic in nature, although some of them contain a valuable documentary base on the budget sphere and tax measures in the Ukrainian countryside. We state that diasporic historiography is represented by works, which mainly cover political history, agrarian, budgetary issues. Tax policy in these works is presented only in fragments. Originality. The originality of the study is that the authors studied the activity of representatives of foreign Ukrainian studies in the direction of studying the fiscal and tax policies of national governments in the Ukrainian countryside in the period 1917 - 1921
