Tax policy of the nazi occupation regime in the agricultural sector: based on materials from Kamianets-Podilskyi region (1941–1943)

Abstract

The aim of this article is to highlight the tax policy of the Nazi occupation regime in the agricultural sector during 1941–1943, using the Kamianets-Podilskyi region as a case study and drawing upon available historical sources. The research is based on the principles of historicism, scholarly objectivity, and a systematic and comprehensive approach. The study employs problem-chronological, descriptive, systematization, and heuristic-search methods. The conclusions reveal that after occupying the Kamianets-Podilskyi region, the German invaders imposed heavy tax obligations on the rural population. The occupation policy was openly exploitative, aimed at the maximum extraction of agricultural products from Ukrainian villages for the benefit of Germany. The methods of tax collection employed by the occupiers were criminal in nature, resulting in severe hardship for peasants and significant material losses.
The rural population was required to pay a unified agricultural tax on household plots and collectively used lands. Farms were obligated to harvest and deliver grain and oilseeds, with deliveries closely monitored by the occupation authorities. Archival documents show that the delivery rates were relatively low, indicating the local population's reluctance to supply the Nazis with agricultural products. Peasants were also forced to deliver meat and dairy products in volumes so excessive that even the occupiers noted their scale. Tax obligations included plans for the delivery of eggs, fur, hides from slaughtered livestock, wool, horsehair, and other raw materials. The supply of fruits, onions, and honey had specific features. In cases where excessive tax demands were fully met, farms were reorganized into agricultural cooperatives, and peasants were granted land allotments. In addition to monetary and in-kind taxes and deliveries, the population was also held responsible for the construction and repair of roads.