Problems of Transformation of Local Financial Management of the Russian Empire in the Post-Reform Period
https://doi.org/10.18384/2949-5164-2025-5-33-45
Abstract
Aim. The goal. Review of the discussions in the bureaucratic environment of post-reform Russia on the development of local financial management.
Methodology. Guided by the principle of determinism and using, first of all, the historical and systematic method, the author analyzes the decision-making process on the development of the financial management system in post-reform Russia, attaching special importance to the interdepartmental and intradepartmental conflicts arising around this topic.
Results. It has been proven that the self-interested interests of senior and middle-level officials in the financial department played a significant role in the failure of attempts to unify financial management at the local level, which hindered the further development of taxation towards the introduction of an income tax.
Research implications. Features of management interactions in the management apparatus of post-reform Russia are disclosed using the example of a financial department. The materials of the article can be used in further research on the history of public administration in Russia.
About the Author
Ya. V. Soloviev
Federal State University of Education
Russian Federation
Russian Federation
Yan V. Soloviev – Сand. Sci. (History), Assoc. Prof., Department of History of Russia
Moscow
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