The monograph, based on materials from Siberia, reconstructs the system of rural taxation in 1927 - 1953, which represents the main method and at the same time the most visible symbol of Stalin’s exploitation of the peasantry. Identifying and analyzing all forms and types of monetary and in-kind taxes, fees and taxes, the author focuses on the most significant of them - the agricultural tax, the “Ural-Siberian” method of procurement, contracting, and obligatory deliveries. An important place in the book is occupied by the study of the specifics of taxation of various categories of taxpayers.