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Officially unknown but many predict it was to smoothen the ideological transition
NEP is New Economic Policy. This was Vladimir Lenin's plan to introduce some aspects of capitalism back into the socialist economy in order to improve the economy.
After the conflict over his succession ended with Stalin taking over.
Lenin's NEP never did lead to communism. In fact, the NEP was a controversial return to capitalism in the areas of agriculture and small businesses. In that respect, it was a retreat from socialism and the anticipated march toward communism. Lenin introduced it as a temporary measure to bolster a failing economy, which threatened to lead to another revolution which would have swept him and the Bolsheviks out of power for exactly the same reasons the Tsar and then the Provisional Government were swept out of power.
It is possible that Stalin could have continued it and industrialized under it, but it was too hard already under his current Communist regime. The NEP and its underlying capitalist values just could not let Stalin's power remain as effective.