Податковий тиск, як форма репресій проти православного духовенства на Сумщині (1920–1930-ті рр.)
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Дата
2016
Назва журналу
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Анотація
Визначено місце податкового тиску на духовенство у системі репресивної політики радянської держави щодо православної церкви, роль яку він відіграв у зреченні духовенства від священного сану та тиску на церкву. З’ясовано відношення самого духовенства краю до даної політики. Охарактеризовано трансформацію податкової системи СРСР у 1920 – 1930-ті рр. та вплив її на становище духовенства Сумщини. Розглянуті зміни в оподаткуванні духовенства пов’язані із послабленням репресивного характеру держави у 1930 р. та подальшому зміцненню тоталітарного режиму і розкручуванні маховика репресій. Визначено види та розміри податків, які сплачували священнослужителі, їх співвідношення
із видами та розмірами оподаткування інших соціальних верств.
On the basis of local history material of Sumy region Consideration of a form of persecution against the Orthodox clergy 1920 – 1930-ies. – the tax burden. The situation in the province was a composite of all- Ukrainian situation, besides the territory of modern area at the time was part of the Poltava, Chernihiv and Kharkiv regions, so the results are representative of all of Ukraine. Analyzed the source base and historiography of the issue, it is determined that the problem of economic and tax pressure was reflected both in exile and Ukrainian historiography. Illuminates the transformation of the tax system of the USSR in 1920 – 1930-ies. and its influence on the position of the clergy of Sumy region. Consideration of changes to the taxation of the clergy associated with the weakening of the repressive nature of the state in 1930 and a further strengthening of the totalitarian regime and promotion of the flywheel of repression. The types and amount of taxes that are paid clergy, their relationship with the types and sizes of taxation of other social strata. Defined the tax burden on the clergy a place in the system of the repressive policies of the Soviet state of the Orthodox Church, the role that it played in the abdication of the clergy from the priesthood, and the destruction of the church. It was found the very edge of the clergy related to this policy.
On the basis of local history material of Sumy region Consideration of a form of persecution against the Orthodox clergy 1920 – 1930-ies. – the tax burden. The situation in the province was a composite of all- Ukrainian situation, besides the territory of modern area at the time was part of the Poltava, Chernihiv and Kharkiv regions, so the results are representative of all of Ukraine. Analyzed the source base and historiography of the issue, it is determined that the problem of economic and tax pressure was reflected both in exile and Ukrainian historiography. Illuminates the transformation of the tax system of the USSR in 1920 – 1930-ies. and its influence on the position of the clergy of Sumy region. Consideration of changes to the taxation of the clergy associated with the weakening of the repressive nature of the state in 1930 and a further strengthening of the totalitarian regime and promotion of the flywheel of repression. The types and amount of taxes that are paid clergy, their relationship with the types and sizes of taxation of other social strata. Defined the tax burden on the clergy a place in the system of the repressive policies of the Soviet state of the Orthodox Church, the role that it played in the abdication of the clergy from the priesthood, and the destruction of the church. It was found the very edge of the clergy related to this policy.
Опис
Ключові слова
податок, релігія, православна церква, священик, Сумщина, репресії, тиск, покарання, повсякденне життя, tax, religion, Orthodox Church, priest, Sumy, repression, pressure, punishment, everyday life
Бібліографічний опис
Оліцький, В. Податковий тиск, як форма репресій проти православного духовенства на Сумщині (1920–1930-ті рр.) [Текст] / В. Оліцький // Вісник аграрної історії : збірник наукових праць. – 2016. – Вип. 16–17. – С. 85–91.