The formation of the system of local finances in Volyn province at the end of the 18 – the beginning of 20 century

Abstract

The practical problems of the formation and evolution of Volyn province local finances as a member of Russian empire at the end of the 18 – the beginning of 20 century are investigated in the article. The peculiarities of institutional environment, exogenous and endogenous factors, which defined the specificity of the formation of local finance system in Volyn province of the investigated period, are shown.

The periodization of evolution of Russian empire local finances in accordance with the development of forms and changes of their meaning in the economic reproduction is proposed. Three main stages of their development are defined and the discrepancy among the theory, legislation and practical realization of local finances is proved. The dependence of the development of democratic institutions on the effectiveness of empire local finances is stated.

The formation of local finances in the province through the analysis of decentralization of financial power, the development of income and expenditure parts of local budgets and the transformation of their role in the economical system of the empire are revealed.

The specificity of market transformation of Russian empire local finances on the grounds of investigation of the evolution of meaning of local budgets, local taxes, municipal property, local authorities while taking important economical decisions based on archives materials of Volyn province is defined. The part of local self-government in the formation of market and social infrastructure and its meaning for territorial community are analyzed.

Taking Volyn province as an example, the main sources of local budget income and their development during the investigated period are denoted. The differences in the economical development of cities, villages and province are stated.