The monograph is devoted to the analysis of tax policy in the Russian countryside in the pre-farm period in the second half of the 20s of the twentieth century on the example of the Moscow, Ryazan, Tula provinces: from the end of the restoration processes in the country's national economy to the beginning of the dismantling of the new economic policy. The inconsistency of the state's tax policy towards the peasantry is emphasized: from the expansion of liberal principles in 1925 to the gradual evolution of taxation towards their limitation by 1929.