| Abstrakt: |
The main aim of this research is to unveil main stages of the political biography of the Ukrainian statesman and public figure M.Poloz, his professional and educational choices, ideological guidelines, nomenclature activities in the institutions of power in Ukraine in 1917-1929, his political and economic priorities. Research methodology. The research is based on the personality of M.Poloz in the context of his activities while being part of organizations, institutions, state structures of the USSR and Ukrainian SSR in the 1920s. The microhistorical approach is used, the principle of historicism is applied, which provides a critical analysis of both archival and printed sources. Scientific novelty is determined by the involvement of new historical and historiographical sources, which made possible to reconstruct the little-studied directions of M.Poloz activities, to clarify some important points of his biography. Conclusions. M.Poloz's long stay among the leadership of the Ukrainian Socialist-Revolutionary Party had a great influence on his ideological principles, their contradictory transformation in conditions of his daily work as the People's Commissar of Finance of Soviet Ukraine (1926-1929). The main political and economic priorities of the Ukrainian People's Commissar are revealed: preservation of the economic independence of the Ukrainian SSR, protection of budgetary rights of Ukraine, formation of republic's budget revenues, rational use of budget expenditures, proportional financing of Ukrainian industry, etc. The People's Commissar of Finance M.Poloz, performed his official duties, followed the "class principle" of tax collection, promoted the introduction of a system of double taxation of peasants in the form of so-called "self-taxation". [ABSTRACT FROM AUTHOR] |
