Budget of local government institutions of Orenburg province in 1914–1917

Abstract

Background. Based on the analysis of the materials, present the practical activi-ties of collecting the budget of local government institutions in Orenburg province. The purpose of the study is to find out the most important items of income (fees) to the budget of the Orenburg local government. To reveal the activities of local government on non-salary and salary fees in the Orenburg province. According to the “Regulations” of 1864 and 1890 they were given the right to levy special taxes to cover their expenses. The main part of the cash receipts of the budget of the Orenburg local government was income from the taxation of real estate: land, forests. Materials and methods. The basis of the study was unpublished archival materials identified by the author in the funds of the United State Ar-chive of Orenburg Region. The research is based on the principles of historicism and objec-tivity. Used general scientific methods of collecting, analyzing and synthesizing infor-mation, comparative historical, retrospective. Results. The task has been solved – to reveal the activities of local government institutions in non-salary and salary fees in the Orenburg province. Conclusions. Taxation of local government institutions absorbed a significant part of all the incomes of the peasant population, as the main payer. The constant lack of finan-cial resources (arrears) in the budget raised the question of the existence of local govern-ment institutions in the Orenburg province.

Keywords

• budget
• fixed fees of local government institutions
• salary fees
• orenburg prov-ince
• zemstvo
• taxes