CLASSIFICATION OF NORMATIVE-LEGAL DOCUMENTS ON TAX POLICY IN THE TURKESTAN ASSR

This article analyzes the types and classification of normative-legal documents related to the implementation and regulation of tax policy in the Turkestan ASSR. It examines the role of decrees, resolutions, regulations, instructions, and other legal documents adopted during the early years of Soviet rule in the formation of the tax system. Furthermore, based on archival sources, the article considers the significance of these documents in establishing and collecting taxes and levies, as well as in regulating financial relations. By examining the legal foundations of tax policy in the Turkestan ASSR, the article reveals the specific features of the formation and development of the tax system during this period.