Was the USSR under Stalin a variant of state capitalism? Stalin's 'Great Turn'
of 1929 allegedly ended market dominance and replaced the NEP (Lenin's partial
return to capitalism in 1924) with the era of Five Year Plans, the so-called
command-administrative system.

In reality, Stalin never overcame the workings of the law of value, and
economic activity turned into a peculiar marriage between centralised,
indicative planning, and informal (grey-to-black) markets for all production
factors: capital as well as labour and raw materials. No matter how much they
tried, the planners and the Party never stamped out 'grey' capital markets.

This is discussed by Gregory, Paul R., and Tikhonov, Aleksei, "Central
Planning and Unintended Consequences: creating the Soviet financial system,
1930-39", Journal of Economic History, 60(4), December 2000
http://www.warwick.ac.uk/staff/Mark.Harrison/sovietarchives/financial.pdf

from which the following excerpt is the conclusion (I have an idea that
Aleksei Tikhonov is a grandson of a former Soviet prime minister, which adds
piquancy to the paper):


Much, but not all, of the informal side of the Soviet financial system and its
abuses would have been missed in a study that used only the official
literature.
This literature provides examples of bad debts, slow payments, and struggles
with
illegal indebtedness,77 but it implies that such problems were caused by poor
decrees or intentional wrecking rather than by systemic factors such as soft
budget constraints. Arnolds authoritative survey of the Soviet literature
barely
mentions commercial credits, arrears, and money surrogates after 1931, matters
of great concern to financial authorities, the archives now show. They reveal
that
the work of the Ministry of Finance was dominated by the battle against
surrogates in 1935, and that futile clearing operations dominated Gosbanks
agenda in the late 1930s. The published literature captures some of the
official
disappointment at the opportunistic behavior of enterprises following the
offer of
unlimited credit in 1930, but this was explained as an error of idealistic
people who
lacked necessary banking experience.
Why Soviet enterprises misbehaved is well known from the classic works of
Joseph Berliner and David Granick: managers were judged on the basis of plan
fulfillment, and they could insure themselves against failure by minimizing
their
output targets and maximizing their resources, including money and credit
resources.78 The demand for resources, including financial resources, was not
restrained by hard budget constraints because the state or one of its agents
stood
by as a lender of last resort. This article has revealed the surprising fact
that
economic agents faced soft budget constraints already in the NEP period,
although
we do not yet understand why. It appears to have been a characteristic of the
entire Soviet era.
The framers of the Soviet system experienced yet another disappointment: their
failure to create a center for monitoring financial transactions. The
administrative
burden of handling all financial transactions at the center proved excessive,
especially as enterprises had an incentive to provide false information or to
avoid
central scrutiny by granting each other commercial credits, or by posting
bills late.
Even centralized clearing of arrears proved elusive, as it required knowledge
of
local circumstances. It was not difficult for a Stalin to interpret such
massive
opportunism as deliberate sabotage, rather than as endemic behavior in a
system
of soft budget constraints, and to conclude that terror was the proper
instrument
to combat it.


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