ПОДАТКОВА ПОЛІТИКА НАЦІОНАЛЬНИХ УРЯДІВ В УКРАЇНСЬКОМУ СЕЛІ У 1917 – 1921 РР. У ПРАЦЯХ ЗАРУБІЖНИХ УКРАЇНІСТІВ

Анотація

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