Prodnalog

Prodnalog (Russian: Продналог; IPA: [prədnɐˈlok], from продовольственный налог, Prodovolstvenniy nalog; lit. "food tax") is the Russian word for a tax on food production, paid in kind in Soviet Russia, and sometimes known as "the Tax in Kind". Prodnalog, which replaced prodrazvyorstka, was introduced by a Decree of the All-Russian Central Executive Committee on March 21, 1921 and was abolished in 1924.

The transition to prodnalog was the first act of the New Economic Policy and a necessary incentive for increasing Soviet agricultural production . The peasants knew in advance how much produce they would have to surrender to the state. The rate of prodnalog was much smaller than that of prodrazvyorstka. For comparison, in 1920-1921 the peasants surrendered to the state 367 million poods (6,010,000 metric tons) of cereals through prodrazvyorstka, as opposed to 240 million poods (3,930,000 metric tons) in 1921-1922 through prodnalog.

During the first year of introduction of prodnalog, a significant amount of bread and other products remained at peasant households' disposal, which provided an incentive for peasants to develop their own household economy, widen the sowing areas, increase the total number of and productivity of crops. The rate of prodnalog on each kind of agricultural product was determined depending on local conditions and prosperity of a given peasant household. The Soviet state adhered to a policy of progressive taxation; the highest rate of prodnalog had to be paid by the kulak households.

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