The article analyzes the state and tax policy aimed at eliminating homelessness and neglect in the early days of the formation of the Soviet state (1920s). The activities of government agencies aimed at solving the problem of homelessness and neglect have been studied and analyzed. It has been established that the state has carried out comprehensive work, including various forms of housing for street children, including tax policy. Regulatory acts establishing tax incentives aimed at stimulating the activities of enterprises that involve children from orphanages and trading enterprises that sell items made by orphanages have been studied. The peculiarities of the impact of tax benefits on improving the lives of street children are shown, and the activities of the Commission for Improving the Lives of Children are analyzed. The regulatory documents of the Buryat-Mongolian.

homelessness, neglect, law, improving children’s lives, government policy, tax policy, tax benefits, allowances

Batorova Tatyana Prokopyevna – Candidate of Sociologi­cal Sciences, Associate Professor, Head of the Department of Public Law Disciplines, East Siberian State University of Technology and Management (build. 1, 40B, Klyuchevskaya st., Ulan-Ude, 670013, Russian Federation), ORCID: 0000-0003-1777-9762, RSCI Author ID: 392518, e-mail: tpbatorova@mail.ru

Batorova T. P. Ekonomicheskie metody v bor'be s detskoj besprizornost'yu i beznadzornost'yu (1920-e gody) [Economic methods in the fight against child homelessness and neglect (1920s)] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2025, no 1(108), pp. 3–8. – DOI 10.26516/2071-8136.2025.1.3 (in Russian)

340.114.6

1. Gilev P. S. Detskaya besprizornost I borba s nej v Buryatii za poslednie 5 let. [Child homelessness and the fight against it in Buryatia over the past 5 years]. Verhneudinsk, Detskaya komissiyai pri BurZIK Publ., 1928, 44 p. (in Russian)

2. Malko A.V. Lgotnaya i pooshritelnaya politika [Preferential and incentive legal policy]. St. Petersburg, Uridicheskij zentr Publ., 2004, 233 p. (in Russian)