@article{Іващенко_Тараненко_2020, title={ПОДАТКОВА ПОЛІТИКА НАЦІОНАЛЬНИХ УРЯДІВ В УКРАЇНСЬКОМУ СЕЛІ У 1917 – 1921 РР. У ПРАЦЯХ ЗАРУБІЖНИХ УКРАЇНІСТІВ}, url={https://ukr-selianyn-ejournal.cdu.edu.ua/article/view/3900}, abstractNote={<span class="fontstyle0">Introduction</span><span class="fontstyle1">. The article analyzes the state of study<br />of tax and various fiscal measures of national<br />governments in the Ukrainian countryside in 1917 –<br />1921 by representatives of foreign Ukrainian studies.<br />It is established that, in general, the works of diaspora<br />researchers contain rich factual material on the history<br />of the revolution and other related problems. However,<br />among them there is no comprehensive study of the<br />history of tax policy in the Ukrainian countryside in<br />1917 - 1921, which would study fiscal measures, their<br />evolution, the perception of the peasant tax policy of<br />national governments and their allies.<br /></span><span class="fontstyle0">Purpose. </span><span class="fontstyle1">The formation of modern historical<br />knowledge about the various stages and spheres of<br />development of the statehood of Ukraine is impossible<br />without the study and systematization of a range of<br />historical developments created by predecessors. This<br />thesis also applies to the scientific work on the study of<br />the period of the Ukrainian revolution of 1917-1921 in<br />general and the fiscal activities of national governments<br />in particular. Given the significant number of works on<br />political, legal, socio-economic issues, relevant, in our<br />opinion, is the study of tax policy in the works of foreign<br />Ukrainians.<br /></span><span class="fontstyle0">Results. </span><span class="fontstyle1">Ukrainian diasporic historiography of the<br />tax policy of national governments in the Ukrainian<br />countryside in 1917 - 1921 is represented mainly by<br />general studies. The formation of the consciousness of<br />the representatives of foreign Ukrainians continued<br />under the conditions of a sharp socio-political struggle<br />of various political camps. Therefore, it is not surprising<br />that the sphere of taxation and fiscal measures are<br />unpopular actions, and therefore they are little studied<br />by the above authors, who mostly belonged to the then<br />government circles. It is characteristic that the<br />mentioned historiographical work was written not by<br />professional historians, but by various party figures,<br />revolutionary leaders, economists, journalists, and<br />government officials. In view of this, the studios are<br />mostly propagandistic in nature, although some of them<br />contain a valuable documentary base on the budget<br />sphere and tax measures in the Ukrainian countryside.<br />We state that diasporic historiography is<br />represented by works, which mainly cover political<br />history, agrarian, budgetary issues. Tax policy in these<br />works is presented only in fragments.<br /></span><span class="fontstyle0">Originality. </span><span class="fontstyle1">The originality of the study is that the<br />authors studied the activity of representatives of foreign<br />Ukrainian studies in the direction of studying the fiscal<br />and tax policies of national governments in the<br />Ukrainian countryside in the period 1917 - 1921</span> <br /><br />}, number={23}, journal={Ukrainian Peasant}, author={Іващенко, В. А. and Тараненко, О. М.}, year={2020}, month={Aug.} }