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EVOLUTION of RELATIONSHIP of LOCAL COUNCILS AND PARTY BODIES In the 1930th.



UDK 323

EVOLUTION of RELATIONSHIP of LOCAL COUNCILS AND PARTY BODIES In the 1930th

S.O. Gavrilov

Kemerovo state university

Article is devoted to a debatable problem of relationship of the Soviet and party bodies of RSFSR at the final stage of formation of an authoritarian political regime. Forms and methods of the party management of Councils during the 1930th years are analyzed. The attention to the most complex problems of local representative bodies and their executive structures is paid. On the basis of the concrete facts the development and implementation of policy of the management of the All-Union Communist Party (bolsheviks) and its territorial committees directed to full submission of bodies of local public administration & #34 is shown; general - to Nome курсу" ruling party. In the context of gradual nationalization and bureaucratization of local representative bodies the problem of repressions concerning the Soviet workers is considered. The author's periodization of the party management of Councils of the 1930th is given; thus, the problem of relationship of party and Soviet bodies is considered in dynamics, the development which is characterized by continuous transformations. End of article contains a conclusion about full merging of executive structures of Councils and territorial party committees during 1939-1940

The theoretical basis of participation of the party organizations and committees in local representative bodies was for the first time developed at a boundary of 1910 - the 1920th years by the founder of the Bolshevist state. According to V.I. Lenin, in work of Councils & #34;... the party has to participate, forming by all means perhaps stronger groups of party members in each Council and directing activity of these groups, in strict connection with the general activity партии" [1].

The Communist Party started practical implementation of this instruction at the VIII congress of RCP(b) in 1919. Education in local representative bodies of the first Bolshevist organizations - communistic fractions became one of the most important political decisions of a congress. The party management, keeping some revolutionary romanticism, regarding Bolshevist Russia in quality the parade-ground of a darm of the future world communistic revolution, assigned the same part of the centers of a bolshevization of moods of masses also to communistic fractions. They, according to the party management, had to provide the uniform Bolshevist structure of the Soviet bodies over time. Nevertheless, up to re-elections of 1934 the party bodies did not manage to organize an accurate control system for activity of Councils, to subordinate finally local representative bodies to the dictatorship. Quite often relationship of party and Soviet bodies gained the nature of confrontation that is most boldly traced on the example of village councils.

As notes in the research V.N. Klementyev, the Village Councils often became the organizational centers of counteraction to policy of the forced collectivization [2]. The impossibility of its implementation through the Village Councils forced party bodies to pass from promoting & #34; self-sacrificing работы" the communist deputy to rough administration. So, in the first half of the 1930th years everywhere, on an initiative

district committees of the All-Union Communist Party (bolsheviks), there was a dissolution of presidiums of the Village Councils, removal from work of their chairmen and secretaries.

From our point of view the main obstacles in a way of realization of a total system of party control over activity of the Soviet bodies to the 1st floor. the 1930th were:

1. Organizational weakness and small structure of the rural party organizations.
2. Lack of the accurate mechanism of realization of election campaigns, a possibility of manifestation during them oppositional moods that resulted in small number of Bolshevist fractions and, as a result, to their limited influence on the general mood of deputy corps.
3. Weakness of a system of the Soviet shots, lack of professionalism in activity of the executive committees which are already under complete control of Bolshevist fractions that, in turn, was explained, first of all, by lack of elementary administrative knowledge and practical experience of hardware activity.
4. Absence even of a hint on separation of powers of party and Soviet bodies. Local party bodies considered the main purpose of the activity not implementation of ideological control of activity of Councils, but intervention in their economic work.

The load of party bodies with the solution of questions of economic policy did not allow them to realize fully function of ideological control of activity of Councils and, at the same time, considerably limited the sphere of their practical activities. So, on the Plenum of Vadsky regional council the chairman of district executive committee with displeasure noted that duties of inspectors of RIKa are actually reduced to powers of financial agents [3].

Intervention of committees of the All-Union Communist Party (bolsheviks) in economic activity of Councils, humiliating practice of rewarding of the Village Councils which are not coping with performance of economic campaigns & #34; rogozhny знаменами" and similar to them the phenomena generated certain dependant moods in the environment of deputy corps and negatively affected the authority of the most communistic fractions of Councils.

At the same stage of the party management of Councils in practice of party bodies attempts of use of an administrative resource and command and mandative style of the management are for the first time shown. The order of regional committees, regional committees and district committees of the All-Union Communist Party (bolsheviks) to local councils on style and contents is reminded by directives of the Rate of the Supreme Commander to the Councils of War of fronts. So, the Tatarkasinsky district committee in January, 1933 ordered to the Bolshe-Karachinsky Village Council to finish nationalization of horses in three-day time, within 5 days to open circles of agrotechnical knowledge, etc. [4].

In the first half of the 1930th years party committees, realizing a real condition of the Soviet device, make attempts of its strengthening due to external influence: political departments of MTS and authorized district committees in rural areas and sotssovmestitelstvo in city councils.

Extraordinary bodies of the political management are the political departments of MTS created during transition to the forced collectivization, controlled all production activity of the Village Council. According to the researcher of O.E. Vinnichen-co, it is hardly possible to apply the term to the relations of political departments of MTS and presidiums of the Village Councils & #34; партнерство": political departments could force presidiums of the Village Councils to make any decision which was considered necessary, Councils had no right to interfere with economic activity of MTS [5].

It is rather difficult to estimate practical effectiveness of activity of representatives. On the one hand, in the conditions of weakness of the office of the Soviet bodies, representatives, certainly, promoted implementation of economic plans. However, on the other hand, according to the secretary of the Ivanovo regional committee of the All-Union Communist Party (bolsheviks) P.Ya. Voronova the substitution by representatives of the Village Councils instead of rendering to the last the practical help in a bigger degree generated dependant moods, apathy of deputy corps, the sociable nature of the Soviet work which was conducted only during stay in the territory of village council of the next representative [6].

The result did not keep itself waiting long. In 1932-1933 in the Far East and West Siberian region, Leningrad, Omsk, Crimean, Rostov, Kalinin, Ivanovo and other areas monthly from work for lack of initiative, or any offenses 10-15 chairmen of the Village Councils acted.

In 1934 the new period of development of a system of the party management of Councils which is characterized by more accurate differentiation of functions of party and Soviet bodies, formation and development of a system of preparation of the Soviet shots, the policy of a vydvizhenchestvo which was attempt of overcoming consequences & #34 begins; great чистки" the middle of the 1930th years, the first, directed party bodies, election campaigns.

The election campaign of 1934 became the Rubezhny event of this period of relationship of party and Soviet bodies. On the previous elections to Councils of 1930 the party bodies only declared the structure of representative bodies the desirable, now the party for the first time participated in elections as the political force defining the maintenance of all stages of an election campaign from delimitation of constituencies before summing up elections.

Activization of a promotional campaign was one of the main questions in the agenda of meetings of bureau of regional and regional committees of the All-Union Communist Party (bolsheviks) in November-December, 1934 throughout RSFSR [6]. Party bodies paid considerable attention in its course to providing a reporting campaign of the acting structure of Councils. Cases of disruption of reporting meetings were regarded as a large failure of an election campaign and, after corresponding & #34; накачки" primary party organizations, territorial party committees tried to obtain their repeated carrying out.

The result of elections, rather favorable for the All-Union Communist Party (bolsheviks), became a result of the made organizational and propaganda efforts of party bodies: significant increase in a party layer in regional and regional Councils became their main political result.

At the same time, in the conditions of the remained rather low representation of members of the All-Union Communist Party (bolsheviks) in local Councils the enhanced action of the party fractions transformed in 1934 to party groups of Councils and sharp increase in party representation in their executive committees became urgent need.

Transformation of party fractions of Councils to party groups was not simple renaming:

1. Unlike party fractions on which condition of work up to 1934 as it was noted above, committees of the All-Union Communist Party (bolsheviks) did not pay special attention, preferring to influence work of Councils from the outside, party groups became the main conductor of Bolshevist policy in the system of local representative bodies and worked under constant control of committees of the All-Union Communist Party (bolsheviks).
2. Party groups, unlike party fractions, were formed not only at the level of the most deputy corps, but also at the level of executive committees of Councils. So, in city councils in 1934-1939, party groups of Plenums of the City Councils and a party group of their Presidiums worked. The first were convoked, as a rule, on the eve of the Plenums, rassmat-
rivat

and approved their agenda. The second acted on the constant basis, providing the party management of the Soviet device.

Change of the name of party cells of local councils demonstrates change of their purpose. The main objective of party fractions of 1930-1934 was ensuring Bolshevist orientation of policy of Councils in fight against opponents & #34; general линии". Party groups had to provide active participation of Councils in realization of economic and cultural construction, stir up activity of structural units of Councils: sections and deputy groups to promote promotion and preparation of the Soviet shots [6].

Party bodies assigned a special part to work with the Soviet device, first of all, with executive committees of Councils.

One their most complex problems of development of the Soviet device in 1934-1935 there was a personnel problem. The solution of problems of staffing of executive committees of Councils at this stage was an absolute prerogative of party bodies, and in the solution of personnel questions the district committees of the All-Union Communist Party (bolsheviks) reckoned with opinion of executive committees a little that quite often generated collision of interests and even the conflicts.

Ensuring their party structure and general orientation of the political line according to a general course of party was one of components of the personnel policy of the All-Union Communist Party (bolsheviks) in executive committees of Councils at the previous stage. By 1935 this task was completely solved. The new structure of executive committees of Councils after elections of 1934 was characterized by absolute domination of members of Bolshevik Party.

Having completely resolved a problem of the influence on the Soviet device, party bodies during the considered period could not cope with other personnel problem. Providing bigger independence to executive committees of Councils in the solution of economic and social problems demanded cardinal improvement of professional structure of the Soviet bodies, formation in them the qualified management team. Besides, the frequent turnover of the released employees of Councils interfered with a possibility of accumulation of real administrative experience by them on course of execution of svy duties. So, in executive committees Councils of the Novosibirsk region, the average experience of stay at an administrative position for employees of executive committees in 1937 made 1-2 years [7].

Considerably aggravated a personnel problem and consequences of political repressions of the second half of the 1930th years.

Without stopping in detail on characteristic of repressive actions concerning the Soviet device, the author considers it necessary to note the following:

1. Repressions substantially concerned those Soviet workers who still made attempts of realization of independent actions, ignored orders of party committees, critically belonged to effectiveness of the party management.
2. Initiative of identification & #34; enemies народа" among the Soviet workers most often belonged to party groups of executive committees of the Councils which considerably strengthened in 1937-1938 the influence in all local representative bodies. Often party groups possessed a crucial role in acceptance of orgresheniye.
3. During repressions the intervention of party bodies in an economic field of activity of Councils, administration concerning deputy corps and administration of the enterprises considerably amplifies.
4. Repressions of the middle of the 1930th years promoted disappearance of the last democratic principles of organizational creation of local councils - selectivities of executive committees, the collective nature in decision-making changed for mass cooptation and polling decisions.
5. The policy of repressions led to strengthening of negative trends in activity of deputy corps. When any independent actions of people's deputies, could be regarded by committees of the All-Union Communist Party (bolsheviks) as manifestation of anti-party moods, a considerable part of deputies preferred them elementary inaction.

The third period of the party management of Councils in the 1930th years falls on 1939-1941. Its characteristic features is final merging of the Soviet bodies and party apparatus, the termination of open administration of committees of the All-Union Communist Party (bolsheviks) and their intervention in a production field of activity of executive committees of Councils, and at the same time, absolute control of the party organizations of the course of implementation of election campaigns. The resolution of the All-Union Communist Party (bolsheviks) of the Central Committee of 07.09.1939 specified that the crucial role in elections will be played by committees of the All-Union Communist Party (bolsheviks) which should pick up and propose an overwhelming part of all candidates, to direct all course of discussion of nominated candidates and to support them from all voters [8].

The serious changes of qualitative structure of deputy corps which significantly influenced the contents and forms of the party management of Councils became result of elections of 24.12.1939. The author carries two main circumstances to number of those changes:

1. Considerable expansion of party representation in the environment of deputy corps. So, among 146 deputies of the Leningrad regional council members of the All-Union Communist Party (bolsheviks) were 107 people of-73.28% [9]. The similar situation developed also in all other regions of RSFSR and was traced not only among deputy, but also, even more boldly,

as a part of executive committees of Councils. On village councils, committees of the All-Union Communist Party (bolsheviks) it was also succeeded to achieve noticeable increase in representation.

2. Already mentioned deterioration in qualitative structure of deputy corps. Among newly elected deputies initiative representatives of the population of the region, how many competent performers of directives of higher, first of all party, bodies prevailed not so much.

The last circumstance promoted transferring of the center of gravity of the party management from work with all structure of deputy corps for work with executive committees of Councils, to simplification of organizational structure of Councils (transformation of sections to the constant commissions led to disappearance of those structural units of Councils whose activity was not connected with the solution of economic and social problems), transformation of mass bodies of Councils into the device intended for the solution of the tasks set by party committees. Significant increase in number of the communist deputy led to easing of attention behind activity of party groups of Councils - in them there was no need any more. Archival documents demonstrate that work of party groups ceases to be conducted on a regular basis and, from the point of view of committees of the All-Union Communist Party (bolsheviks), is rather a tradition, than really necessary measure.

One more evidence of the process of merge of the party and Soviet device which came to the end in 1940 is the fact that since 1940 the first secretary of party territorial committee, without fail was a member of bureau of executive committee of the relevant Council, and the head of local representative body - the member of bureau of committee of the All-Union Communist Party (bolsheviks). Deprivation of the leading party post automatically meant removal from the structure of executive committee.

At the same time the author does not agree with the point of view of the researcher V.G. Hlopunov considering that in 1940-1941 there was a full folding of an initiative and independence of Councils, their full submission to will of Communist Party [10] at all. The researcher's arguments about that, as refusal of a sjezdovsky form of the organization of Councils and the termination of election of deputies directly from the enterprises and the organizations do not raise doubts, - promoted transformation of deputy corps into the operated weight, held down an initiative of activity of Councils and their executive committees. However, at the same time, deep belief of the author of the present research is that the period of 1940-1941 can be considered as the period of expansion of competence of executive committees of Councils:

1. In the solution of personnel questions. If during 1934-1939 as it was noted above, the solution of personnel questions was an absolute prerogative of the party bodies which often were not reckoning with opinion of executive committees of Councils in 1940-1941 such situation is not typical any more. So, in March, 1940 Bashkir OK the All-Union Communist Party (bolsheviks) forbade district committees of party to carry out personnel rotation of the Soviet workers without the consent to that of executive committees of Councils [6].
2. In the sphere of economic and cultural construction. In 1940-1941 the issues of development of the local industry, agricultural production, cultural and educational work were in full competence of executive committees of Councils. This circumstance, certainly, cannot be considered as a victory of the Soviet device over party. It is only about change of approach of the All-Union Communist Party (bolsheviks) as ruling party, to solutions of questions of economic character. As it was noted on a plenum of the Leningrad regional committee of the All-Union Communist Party (bolsheviks) in March, 1940, & #34;... district committees have to enhance attention to organizational and political-education work, be exempted from trifles of the economic management, carrying out influence on economic activity of Councils through the communist deputy and исполкомы" [11]. Intervention of party bodies in the solution of operational economic issues in the considered period took place only when in production activity of Councils there were sheer failures or when their economic policy begins to deviate the general party line as, having gone for significant expansion of an economic field of activity of executive committees of local councils, the party at the same time jealously preserved the powers of authority, having completely discharged Councils of the solution of the questions having political value.

All above allows to establish that relationship of party and Soviet bodies during the thirties underwent significant changes. So-called, & #34; party management Sovetami" considered in the majority of historical researches as something static, a historical reality not subject to significant changes and fluctuations, in practice represented rather flexible political line.

LIST OF REFERENCES:

1. V.I. Lenin. Half-N of SOBR. soch. - T. 12. - 421 pages
2. V.N. Klementyev. Communist Party and Councils: experience of relationship (1926-1936). - Yew.... edging. istorich. sciences. - L., 1990.-208 pages
3. State archive of the Nizhny Novgorod Region. - T. 3074.
4. State archive of the Russian Federation. - T. 1235.
5. O.Yu. Vinnichenko. Village councils of the Urals in 1933-1941 - Diss.... edging. istorich. sciences. - Kurgan, 1993. - 184 pages
6. Russian State archive of socio-political history. - T. 17.
7. State archive of the Novosibirsk region. - T. 47.
8. Center of documentation of public organizations of Sverdlovsk region. - T. 4.
9. Central state archive of St. Petersburg. - T. 7179.
10. V.G. Hlopunov. Councils in political system of the Soviet society in pre-war years (on materials Crimean the ASSR). - Deposited with the INION of RAS 2.07.1990. - 17 pages

I. Leningrad truth. - 1940. — March 30.

UDC 342:347.7

LEGAL PRINCIPLES of CONDUCTING TAX AUDITS

M.A. Suvorov

Russian academy of public service under the President of the Russian Federation

The principles of the regional organization and an effective provetseniye of tax audits are considered and analyzed, their classification is given.

Daily citizens and legal entities should face various parties of executive activity of bodies of the state executive power and their dolzhnostnykhlitsa, the basic & #34; which contents is the direct, daily organization of performance of the internal and external functions of the state facing it задач".1

Society and the legislation impose certain requirements which are expressed as a two-uniform task to this activity: the organization of effective implementation of the functions and tasks specific, inherent in this public authority enshrined in the legislation and providing a priority of protection and respect for legitimate rights and the interests of citizens and the organizations. Also legislature at regulation of activity of public authorities and officials has to solve the same problem, and judicial bodies. An essential role in realization of the designated task, in our opinion, is played by legal principles.

The term the principle comes from armor. rgtarsht - the beginning, a basis. The principle is understood as the basic, starting position of any theory, doctrine, science, outlook, the political organization, etc. of 2 V the explanatory dictionary by V.I. Dahl the following definition of the principle - & #34 is given; the scientific or moral beginning, the basis, the rule, a basis, from which not

отступают".3

L.S. Yavich defines the principles of the right as the leading beginnings of its formation, development and functioning.4 He notes that the principles of the right & #34; penetrate all legal form of the public relations, expressing eventually the main foundations of the existing system of the economic relations, basis of this society..." and & #34; find the expression in legal rules of law, in the objective right.

>. The principles of the right serve as a reference point of law-making and law-enforcement activity of public authorities. Their observance provides normal uniform development and functioning of a legal system. On the contrary, the neglect the principles, their violation by the legislator or court undermines stability of a system of the objective and subjective right, law and order and legal relationship, negatively influence a condition of sense of justice, are capable to break effective legal равновесие".5

Observance of the requirements which are contained in legal principles allows to increase efficiency and effectiveness of legal regulation, providing internal consistency and coherence of a system of legal norms. In addition they acquire the status of means of direct legal regulation of behavior of subjects of the public relations in a case obna1 D.N. Bakhrakh. Administrative law of Russia. The textbook for higher education institutions. - M.: Publishing house & #34; HOPMA1.2000. - Page 165.

2 Big encyclopedic dictionary. - the 2nd. prod., reslave. and additional - M.: Big Russian Encyclopedia; SPb: Norint, 2000. - Page 960.
3 V.I. Dahl. Explanatory dictionary of living great Russian language. T. 3. - M.: State Publishing house of foreign and national dictionaries, 1955. - Page 431.
4 L.S. Yavich. The general theory is right. - L.: LGU publishing house of A.A. Zhdanov, 1976. - Page 151.
5 L.S. Yavich. The general theory is right. - L.: LGU publishing house of A.A. Zhdanov, 1976. - Page 149.
Lawrence James
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