Socio-economic Components Research Articles

Evaluation of the development unevenness of the Russian Federation regions by socio-economic resource components

In the state strategy of the economic security of the Russian Federation the increased differentiation of regions and municipalities on the level and pace of socio-economic develop-ment is indicated as the main challenges, as well as the insufficient funding of industrial production, a weak innovation activity, lagging behind in the development and implementation of new and emerging technologies, increasing differentiation of the population by the income level, lack of labour resources, reduced quality and accessibility of education, health care and, as a result, the decline in the quality of the human capital.The purpose of this paper is to develop a system of integral indicators of resource components of socio-economic potential of the regions of the Russian Federation based on a legitimate, credible and accessible statistical data for the evaluation of their development unevenness. Materials and methods. Resource potential of the region is being considered as a collection of six groups of socio-economic indicators: fixed funds, financial and investment resource, labour resource, science and innovation resources, information resource and social resource. Each group includes indicators that are directly related to the possibilities of production of goods and services. In accordance with the methodological approaches of the resource capabilities evaluation of the region on the basis of integral indicators the principles of completeness, adequacy, accessibility, universality and formalization of the indicators are used. Evaluation of a group of indicators and all indicators of groups as a whole is made according to the values of integral indicators of reduction or exaggeration in comparison with the reference values of the resource components. Various indicators in the group have a different level of im-pact on the gross regional product that is taken into account in assessing their weight indicators. Time series values of the resource components in each group correlate with the time series values of the gross regional product, the coefficients values of pair correlation are used to recalculate them into weighting coefficients. Formulas for evaluating the individual indicators in the group are developed, integral indicators of the group of resource components and integral indicators of the resource potential of the region as a whole.Results. Given the significant differentiation of regions of Russia according to various objective factors, it is considered appropriate to compare regions within Federal Districts. For the Central Federal District, the Moscow region is taken as the benchmark for comparison, and relative levels of reduction in the resource components of other regions are calculated relative to the level of indicators of its resource potential. Analysis of the data shows that the highest level of resource reduction components of the Ivanovo region is observed in the resource group of science and innovation – 77.1 %, resources of the fixed funds, financial-investment and labour resources are equal the value of this indicator – from 42.3% to 45.4 %. The integrated indicator of relative resource reduction components in the Ivanovo area totaled 41.9 %.Conclusion. Using statistical data for the Ivanovo and Yaroslavl regions as examples, calculations of integral indicators are carried out, which demonstrate the possibility of assessing the regional development unevenness by their resource component of socio-economic development.

Assessing environmental fragility in a mining areafor specific spatial planning purposes

Abstract Environmental fragility in a mining area is evaluated both in terms of its biophysical (natural) and socio-economic components and their anthropogenic interactions. We identified multiple criteria and indicators for this task, but then reduced these according to responses given by 60 experts in domains related to spatial planning. We used the selected criteria and indicators to develop environment fragility indices for each territorial administrative unit (LAU2) in Gorj County in south-western Romania. The resulting indices reveal quite large spatial variations in fragility and evidence that highly fragile human and physical environments are to some extent intertwined. In this respect, such environmental components as climate, soils, ecosystems, natural hazards and economic issues provide constraints on human activities, whilst humans themselves can, without sufficient care, increase fragility and adversely affect the quality of living environments for present and future generations. We also explore how such estimates of natural and anthropogenic fragility might enable better specific planning for local and regional development that aims to ameliorate both environmental and human adversity in an integrated way.

Multi-Actor Platform as a tool to enhance networking of sustainable socio-ecological food systems

The sustainability of food systems is a central issue in academic and political debate at a national and global level. Involving the various actors in food systems through a multi-actor platform approach is increasingly recognized as a way to promote sustainability because it is a strategy capable of ensuring resilience and an effective mechanism to guarantee the co-creation of knowledge and the definition and implementation of innovation. In order to ensure that the actors / stakeholders involved are an authentic reflection of the food system, understood as a socio-ecological system i.e. the result of interactions between the socio-economic and ecological components, it is essential to use analytical tools that allow a multidisciplinary approach and that can act as devices for knowledge co-creation and promoting of collaborative approaches. This paper uses a modified version of the SES framework, designed to allow the integration of a range of collaboration behavioural factors for sustainable agri-food chains. The objective is to strengthen the analysis of the structural aspects of SES with assessment of the behavioural factors that can significantly influence the path of sustainable transformation that the SES could undertake. The study, which was carried out as part the BIOlogic Wine INNovative Environment (BIOWINE) Project involving wine producing areas in the regions of Veneto, Campania and Basilicata, analyses the implementation of a good practice multi-actor collaboration and gives an ex ante evaluation of the adaptive mechanisms needed to activate an effective transfer, considering: - the structural characteristics of the agri-food socio-ecological systems involved in the “re-use of good practice”; - the quality and density of behavioural factors present in the socio-ecological systems involved in the “re-use of good practice”. The “re-using” socio-ecological systems are all quite different, which makes the challenge of adapting the innovation more complicated. The wine producing systems involved show different levels of aggregation and capacity for adding value. There is a high risk that the costs of implementing the innovation will fall principally to the farmers, while the increase in value generated will not. For this reason, it is important to guarantee, through the initial design and subsequent implementation of the multi-actor platform, that the platform can express, recognize, and address these kinds of challenges.

An ecosystem-based approach and Bayesian modelling to inform coastal planning: A case study of Manly, Australia

Managing coastal areas under an Ecosystem Based Approach–Marine Spatial Planning framework acknowledges the complexity associated with the need to address multiple environmental and socioeconomic issues. The development of efficient management plans is critical to the implementation success of the framework; in this regard, unresolved challenges remain for measuring the effectiveness of planning plans and monitoring implementation progress. This paper describes the development of a Bayesian Belief Network as a prototype Decision Support Tool to assist coastal planning in the catchment areas of the Sydney Harbour, New South Wales, Australia. The model was co-designed with local managers, underpinned by the Drivers-Pressures-States-Impacts-Responses analytical framework to identify key coastal cause-effect relationships, and by the Recreational Opportunity Spectrum framework to account for significant recreational areas. The Bayesian Belief Network was structured on a conceptualisation of the relationships between key pressures affecting coastal management targets (biological areas and human activities) and their impacts on the state of the variables, with emphasis on the beach ecosystem. The socio-economic component of the model consists of predictive socio-economic modelling on preferred beach activities, the assessment of beach recreational settings, and a beach quality survey. Conditional probability tables were derived from local and regional databases. The model structure allows decision makers enhanced understanding of key interactions between management variables, assessment of management scenarios, and increased accountability of planning decisions. Future work on the prototype could expand the model to become a Bayesian Decision Network, through the integration of proposed management actions and their utilities, thereby helping managers identify optimal decisions.

Coupling isotope hydrology, geochemical tracers and emerging compounds to evaluate mixing processes and groundwater dependence of a highly anthropized coastal hydrosystem

Coastal aquifers can be considered as an important socio-economic and ecological component worldwide. The implementation of sustainable groundwater management is made difficult by complex hydrological behaviors due to many interactions between groundwater and fresh, brackish and salt surface water. This study proposes an original multi-tracer approach including physico-chemical parameters, trace elements, 18O, 2H, 3H of the water molecule and emerging organic compounds (EOCs) in order to improve the understanding of strongly urbanized coastal aquifers. This methodology was applied to a Mediterranean coastal aquifer in northern Corsica (France). Firstly, the isotopic data allow highlighting the complex recharge of groundwater, provided by both allochthonous rainfall from the mountain and autochthonous rainfall on the Marana-Casinca alluvial plain. Secondly, geochemical data coupled with isotopic signatures allow the identification of the different contributors and the quantification of the mixing processes into the aquifer. The residence time of groundwater were estimated with 3H. In addition, to display inertial areas with long residence time, 3H also highlights areas subject to infiltration of recent water. A better understanding of short-time hydrological processes was improved by EOCs. The study of the fate of EOCs in the environment provided a higher level of resolution than geochemical and isotopic tracers alone. Thus, the multi-tracing approach using isotopic and geochemical data, coupled with the study of the fate of EOCs, made possible to specify the conceptual model in highly anthropized hydrosystems, and particularly fast hydrological processes.

Meta-institutions as a Product of Institutional Dynamics and Institutional Reformation

Institutions keep on rising in their role in the process of regulating the conflicts, that are attributes to market-type economic systems. The analysis of recent papers demonstrates an active shift towards institutional models that are able to explain the vector of transformations; reformation is related to changes in institutional environment via modeling the parameters of different agents’ behavior. The article searches into the evolution of institutions as a reflection for socioeconomic space components change. The emphasis is made on sophistication of spatial organization and strengthening of its network-based character, as well as the necessity of institutions modernization and creation of “new age” institutions in order to make the environment match the society requirements and demands. The research of known institutions typologies allowed to determine that sophistication of economic activities leads to meta-institutions creation. Development of the latter can be facilitated by cloud technologies that offer aggregated data storage and processing separately from any structural unit.

"Ukrainian Revolution" (1917-1921 gg.): To the problem of the logical meaning of the term

Attention is drawn to the fact of the rejection of the term “Ukrainian revolution” (1917−1921) by modern Russian and some Westerners historians. A natural question arises about the scientific nature of this term, about its logical content. The historiographical approaches to the use of this term, as well as the concept of «national liberation movement» are considered. A formal logical and concrete historical analysis of the term “Ukrainian Revolution” is carried out, which covers the complex of events of 1917−1921 in the Ukraine. It is shown that both the contemporaries of the events and the researchers of this period rightly use the term “revolution”. It is proved that the term cannot be considered an empty concept, because it reflects a completely objective historical reality. In the context of identifying its essential features, the events and processes that define the Ukrainian revolution as a concrete historical phenomenon, although akin to the Russian revolution, are generally self-sufficient, are analyzed. The national and socio-economic components of the Ukrainian revolution, the number and nature of its driving forces, and the geographical features of the political processes of that time are taken into account. When comparing the complex of processes and events related to Ukraine, their peculiarities and differences from what was happening in Russia are obvious. There are clear differences in the palette of political forces, their program goals and ways to achieve them, the nature of their influence on the masses, as well as the reaction of the latter to the policies of a particular political regime. Claims by Russian historians to the concept of the “Ukrainian revolution” developed by Ukrainian researchers should be considered groundless and unscientific. There is reason to believe that in its attitude to the Ukrainian revolution of 1917−1921 Russian researchers are too dependent on the assessments of their own political leadership of modern Ukraine.

Strategic Environmental Assessment (SEA) Process towards the Sustainable Design and Construction of Computer, Communication, Network Engineering, Machine Learning and Artificial Intelligence Systems

Strategic Environmental Assessment (SEA) Process towards the Sustainable Design and Construction of Computer, Communication, Network Engineering, Machine Learning and Artificial Intelligence Systems

SOCIO-ECONOMIC COMPONENT OF PREFERENTIAL TAXATION OF INDIVIDUAL INCOME

The purpose of the article is to study the socio-economic component of the preferential taxation of individuals. It is shown that the Tax Social Benefit is the ability of the taxpayer to reduce the calculated total monthly taxable income in the form of wages. Methodology. The object of taxation is determined according to the status of the payer. So, for a resident – is: the total monthly (annual) taxable income; income from the source of their origin, which are finally taxed when they are charged (payment, provision), and foreign incomes – income (profit) received from sources outside. The object of taxation of a non-resident is: the total monthly (annual) taxable income from the source of its origin and income from the source of their origin in Ukraine, which are finally taxed during their calculation (payment, provision). Results. The basis of taxation is the total taxable income – any taxable income accrued (paid, provided) in favour of the taxpayer during the reporting tax period. Imagine the structure of the aggregate resources of households, which in the overwhelming majority are subject to tax. Individual Income Tax is fiscally significant for budgets of all levels, since after the distribution through the budget system the lion’s share remains at the disposal of local budgets Practical implications. Although Ukraine is a market economy country, in our opinion, observance of these recommendations will have only a positive effect both on activating the regulatory function of the Individual Income Tax and on the level of income differentiation of the population as a result. Value/ originality. In view of a large number of studies of domestic scientists on this issue, it is necessary to systematize tax deductions from Individual Income Tax in accordance with the concept of tax expenditures, taking into account the specifics of tax legislation. The established indicators for the tax social benefit are calculated according to the following algorithm: the maximum amount for the application of the tax social benefit: the subsistence minimum for an able-bodied person on January 1 of the reporting tax year, multiplied by 1.4 and rounded to the nearest 10 hryvnias. The size of the tax social benefit is equal to 50% of the subsistence minimum for an able-bodied person (per month), established by law on January 1 of the reporting tax year.

Influence of investment and innovation activity in the agrarian sector of agroindustrial complex on development of rural territories

To date, the development of the economy is determined by the high dynamics of economic and technological transformations, which is intensified by competition in a number of industries, which leads to changes in the needs of society. These factors come to the fore due to the rapid development of information technologies and the globalization of the global economy, that in such conditions, enterprises of the agrarian sector of agrarian and industrial enterprises need to continuously improve innovation and technological development, in order not to lose competitiveness and position on the external and internal market of food. Innovations are expanding the capabilities of agricultural producers, influencing the socio-economic development of rural areas. Therefore, it is relevant to increase the intensification of agricultural production on the basis of the active introduction of innovations in the agrarian sphere of Ukraine. Currently, successful farmers and owners of large agroholdings are seriously interested in modern technology of land cultivation and livestock farming, as well as high-tech. They are ready to invest heavily in their lands – and their interests are supported by domestic and foreign partners. The association of territorial communities (OTG) focuses on the need to consider and legislatively establish mechanisms for protecting the interests of peripheral rural communities, support for the cooperation of small agricultural producers, and promote diversification of the rural economy, which will increase employment and reduce the migration of the rural population. This involves stimulating entrepreneurial activity, diversifying the employment of the rural population (green tourism, crafts and crafts, services), mechanisms of influence of public self-government and regional self-regulation on the socio-economic components of communities and territories.

Mountain Farming Systems’ Exposure and Sensitivity to Climate Change and Variability: Agroforestry and Conventional Agriculture Systems Compared in Ecuador’s Indigenous Territory of Kayambi People

Smallholder farming is considered one of the most vulnerable sectors to the impacts of climate change, variability, and extremes, especially in the developing world. This high vulnerability is due to the socioeconomic limitations and high environmental sensitivity which affect the biophysical and socioeconomic components of their farming systems. Therefore, systems’ functionality and farmers’ livelihoods will also be affected, with significant implications for global food security, land-use/land-cover change processes and agrobiodiversity conservation. Thus, less vulnerable and more resilient smallholder farming systems constitute an important requisite for sustainable land management and to safeguard the livelihoods of millions of rural and urban households. This study compares a comprehensive socioeconomic and environmental dataset collected in 2015–2016 based on household interviews of 30 farmers of highland agroforestry systems and 30 farmers of conventional agriculture systems, to determine which system provides better opportunities to reduce exposure and sensitivity. A modified Climate Change Questionnaire Version 2 of the World Overview of Conservation Approaches and Technologies (WOCAT) was applied to collect the data. The interview data are based on the perceptions of Kayambi indigenous farmers about the levels of exposure and sensitivity of their farming systems during the last decade. Descriptive statistics were applied to analyze the data from the 60 farms. Results indicate that both agroforesters and conventional farmers clearly perceived increases in temperature and reductions in precipitation for the last decade, and expected this trend to continue in the next decade. Furthermore, conventional farmers perceived greater exposure to droughts (20%), solar radiation (43%), and pests, weeds and disease outbreaks (40%) than agroforesters. Additionally, results emphasize the better ability of agroforestry systems to reduce exposure and sensitivity to climate change and variability. These findings support the well-known assumptions about the key role played by agroforestry systems for climate change adaptation and mitigation, especially in developing countries.

A Methodological Approach for Evaluating Brownfield Redevelopment Projects

In recent decades, municipalities around the world have been developing community policies and seeking to apply them in their cities. They use methods for exchanging information and opinions on decisions, policies, plans and strategies and involve and consult with the community and stakeholders in all aspects of the decision-making process. The application of methods for thoughtful planning has become the goal of policy makers to improve the lives of citizens and stop the expansion of the city into the countryside. The aim of this article is to integrate the notion of sustainability into a methodological approach, taking into account the actors involved in the decision-making phases, the objectives, and the local indicators in an urban redevelopment project (brownfield). Our approach is based on an analysis of 21 articles and on a transversal and cross-cutting view of the interdisciplinary themes of sustainable development by inserting the main actors into decision-making in urban projects and by selecting local indicators. We put in place a methodological approach for the evaluation of urban projects that takes into account local expectations. The goal is to identify and classify the elements that are needed for decision making, including the indicators related to environmental and socio-economic components, in order to develop an effective evaluation tool. This research contributes to the knowledge of project evaluation tools in the specific context of a city.

Scientific and organizational bases for improvement of land relations in the context of sustainable socio-economic development of agricultural territories

The article deals with the solution of topical strategic tasks of organization of rational land use and land protection in the context of sustainable socio-economic development of rural territories. The main variants of the choice of management for the owner of a land parcel are systematized. The positive and negative sides of individual cultivation of agricultural lands are considered. The essence of the principal elements of the agricultural land acquisition program for crop farming is presented and disclosed. The conditions of cooperation between TAS AGRO and the society under the name «Land Owners’ Union» are revealed. The efficiency of the proposed mechanism is calculated, the security guarantees are determined, and the payment guarantee mechanism is analyzed. The directions for the improvement of forms of leased land relations are characterized and determined. The positive and negative aspects of the individual components of the transformation of land relations in Ukraine are singled out. It is determined that the state policy in the investigated field should be carried out in the direction of strengthening the socio-economic component; regulatory and law enforcement and state support for rhe collective land cultivation; cooperation and integration of agricultural production with the association of industrial, commercial and banking capital; realization of programs of social protection of land owners; protection of land and environment and sustainable development of rural territories of Ukraine as a whole.

The Impact of Remittances on Fertility Rate: Evidence from Pakistan

In this paper we examine the association between workers’ remittances and fertility rate of the home country. The author categorize two key paths by which transfer of remittances influence the fertility. First, migrants tend to adopt the notions, cultures and values which are exist in the host country and later transmit to their families. Possibly, those migrants with more close to their families so they will send more money to their home. Consequently, social norms can be taken as a proxy of a remittances (containing preferences of fertility) which is transferred from the migrant to the family. In addition to, earlier literature have indicated that remittances is frequently used for educational expenses and health services. Eventually, these factors make the cause to reduce the fertility rates. In the paper we use time series data of Pakistan for the period of 1975-2015. We use ordinary least square technique of estimation and find a negative association between remittances and fertility rate. Moreover, we find also some evidence about transmit of social norms to recipient country. This study also affirms that numerous socio-economic components namely; average host fertility rate, female literacy rate, percent of population in rural area, GDP per capita and female labour force participation affect fertility rates. JEL Code Classification: F22, F24, J13, C33

Strategic Environmental Assessment (SEA) Process for Sustainable Industrial Automation, Electrical, Mechanical and Robotics Systems—Sustainabilty Excellence Achievements

This research has been focussed in to the design and development of sustainable ozone layer to restore back global warming potential into original conditions deliberating production and use of ozone friendly substances in process. The Sustainable ozone layer is a kind of new Ozone layer development that meets the needs of the present generation’s ultraviolet radiation protection requirements without compromising the ability and efficacy of the future generations to meet their own ultraviolet radiation protection requirements. Strategic environmental assessment (SEA) process for industrial automation, electrical, mechanical and robotics systems has been discussed. Strategic environmental assessment (SEA) process can be broadly defined as a study of the impacts of a proposed project, plan, project, policy or legislative action on the environment and sustainability. SEA process has been aimed to incorporate environmental and sustainability factors in to project planning and decision-making process such as project formulation and appraisal of Matsushita Carbon Company (MCC) plant in 1979 at Tada and cotton roller ginning plant as well as certain other projects that included policies, programs, plans and legislative actions. Environmental Impact Assessment (EIA) process can be defined as the systematic identification and evaluation of the potential environmental impacts (effects) of proposed projects, plans, programs, policies or legislative actions with respect to the physical, chemical, physico-chemical, biological, biochemical, cultural, archaeological and socioeconomic environmental components relative to the total environment. The primary purpose of the EIA process is to encourage the consideration of the environment in Organizational’s planning and decision-making process (OPDM) and to arrive at actions that are environmentally compatible. OPDM process should include the integrated consideration of technical or engineering, economic, environmental, safety, and health, social and sustainability factors to achieve business excellence. Prior to the National Environmental Policy Act (NEPA) process in 1970 in the USA, technical and economic factors dominance the World’s projects. The objective of the study design conceptualization of SEA process based on fifteen number of sustainable detailed project reports (DPRs) submitted by the extension learners of Diploma in Entrepreneurship and Business Management (DEBM) course conducted by the Entrepreneurship Development Institute of India (The EDI of India) during the research year (RY) 1999 to 2018 under the author’s counsellorship. The design of the study is cross sectional. Environmental Health Impact Assessment (EHIA) process has been conducted for projects to consider the safety and health impacts to mitigate psychological health loadings on workers and nearby residents. Social Impact Assessment (SIA) process can be defined as the systematic identification and evaluation of the potential social impacts (effects) of proposed projects, plans, programs, or legislative action such that social consideration is encouraged in OPDM process and to arrive at actions that are socially compatible. SEA process concerns to environment and sustainability effects in OPDM process and arrive at proposed projects, plans, programs, and legislative actions that are compatible with respect to environment and sustainability issues. International EIA process required multi-disciplinary approach that has been conducted very early stage of Japanese Matsushita carbon rod project in 1982 for

Application of a hybrid neural-fuzzy inference system for mapping crop suitability areas and predicting rice yields

Environmental stressors and population growth have significantly affected terraced rice ecosystems, such as in the Sapa district in northern Vietnam. The question arises how natural and socio-economic components determine the amount of rice yields. This study combines a hybrid neural-fuzzy inference system (HyFIS) with GIS-based methods to generate two models that can map suitability areas for rice cultivation at a regional scale and predict actual rice yields at a plot scale. Semi-structured interviews, the “Integrated Valuation of Ecosystem Services and Tradeoffs" tool and different statistical models were used to investigate the impacts of eight environmental variables and three socio-economic variables on rice production. Subsequently, two HyFIS models were trained with an accuracy higher than 88%. Because the predictive power values of the two proposed HyFIS models were higher than those of benchmark models, they are considered as useful tools to assess and optimize land use and related rice productivity.

Strategic Environmental Assessment (SEA) Process for Green Materials and Environmental Engineering Systems towards Sustainable Development-Business Excellence Achievements

Strategic Environmental Assessment (SEA) Process for Green Materials and Environmental Engineering Systems towards Sustainable Development-Business Excellence Achievements

A sociocultural study on solar photovoltaic energy system in India: Stratification and policy implication

Cleaner production is a simple defensive mechanism to protect the environment from pollution and depletion of resources. It is also envisioned to minimise the waste and capitalise on natural resources with effective utilization. Solar energy is a natural resource which can be converted into electricity using photovoltaic (PV) system. This article sheds insights on the implementation of solar PV system with interdisciplinary views and analyse motives and barriers for PV adoption by different citizen groups in India. A survey was conducted to understand the people's perception on solar PV energy system and to determine the level of acceptability among the citizens. The survey information was synthesised and consolidated from various perspectives and the result consigns the research findings into technical, human and socio-economic components. The findings were synthesised through cross-cultural, comparative and mixed-method research outcomes by means of Structural Equation Modelling (SEM), Dendrogram diagram and biplot interpretation. Statistical tools such as ‘IBM-SPSS Amos’ and ‘R’ language programming were also used to interpret the results. This article concludes by specifying the barriers that limit the retrofitting interventions, suggests possible measures and policies to overcome such barriers and promote solar energy in India.

New Assessment of Development Status among the People Living in Rural Areas: an Alternative Approach for Rural Vitality

In the process of development, the rural areas meet a wide range of economic, environmental and social challenges. This study theoretically discusses the concept of rural development and attempts to evaluate the development status among the people living in rural areas. In this scope, we propose the personal rural development index (PRDI), which is composed to, on one hand, an individual dimension and, on the other hand, a community one, related to different aspects of rural vitality. In this regard, three socio-economic components, namely economy, education – including a sub-dimension regarding culture, and health – with an environment sub-dimension were considered. These dimensions are influenced by the rural activities, especially the agricultural ones, that generates, nearby the economic results, as main objective for the individual or economic agent, also a set of economic, social or environmental externalities, from the category of public goods and of which both the stable and transitional residents of the area benefit. So, the complexity of the personal rural development index is high, aiming to put into light both individual and public components. The data used was obtained through a survey applied in seven rural communities from the North-East Region of Romania.

Налоговое бремя крестьян в УССР 1923–1929 гг .: социально-экономический дискурс

The article reveals socio-economic content of the tax burden of the Ukrainian SSR in 1923-192. The emphasis is placed on historiographic discourse of the coverage of tax policy in the Ukrainian SSR in the 1920's and the lack of researches on specific phenomena such as “socio-economic phenomenon as the “tax burden» of peasants.
 The specifics of the "tax burden" of the peasants are reflected not only in the statistics and economic values of the withdrawn tax, but also in the real socio-economic differentiation of peasant farms, in property inequality and, in solvency. The sectoral approach is used to analyze the distribution of the tax burden on each peasant's household, taking into account its income, material condition, sectoral ratio. By revealing the evolution of the tax burden during the second half of the 1920's, which is the apogee of the NEP, its social and economic efficiency for peasant farms is revealed.
 Analyzing the statistical-economic dimension of the “burden», it is stated that more than half of the peasant farms in Ukraine appeared to be tax-able. The rest was taxed on the so-called “non-taxable minimum», or was exempted from tax. However, the financial commitment was distributed “per household», so the tax pressure had socio-economic features.
 The main taxpayers were middle-wealth villagers who felt the particular tax pressure from political and tax authorities. With each tax campaign, the total amount of tax has increased, and the social tax burden on the peasant's household has increased by 100%, even without taking into account the class-based approach while forming expert taxation. Farms with 6 to 15 acres were 40.1% of the total amount of the tax payers, farms with 15 acres or more - 16%, so the "tax burden" is obvious. The socioeconomic and moral-psychological components of the "tax burden" were perceived by the peasants negatively, as 10-13% tax per the household was rather big. The peasant family was aware that the amount of tax meant depriving them of several pairs of boots, dairy cow, a 1/3 more of the harvest, farming tools. Under these conditions, the statistical-economic dimension of the "burden" turned into a social-mental, since the owner knew better times when taxes were lower. The tax burden on wealthy groups of peasants was found in the Bolshevik social benefits, as the poorest households were freed from taxes. In 1926/27 21.9% of all taxpayers were freed from taxes as the poorest, in 1928/29 they were 35%, and therefore their tax burden was transferred to wealthy “kulak» elements.
 The article also reflects the differences in the amount of tax in the economic-natural regions of Ukraine, shifting the tax burden from the northern regions to the south-eastern.