DOI: 10.7256/2454-065X.2017.5.23556

Abstract: The subject of the present research article is the reforms in the sphere of city's finances after introduction of the City Statute of 1870 into effect. The reform that was carried out in 1870 in the sphere of city's taxation, in particular, its integrality, fundamental approach to legal regulation, search for new forms of tax and income distribution, and delegation of financial competences to local authorities, can be very good lessons for today's Russian system of local finances regulation. The author also compares the city's reform of 1870 and contemporary reforms in the local self-government system. The methodological basis of the research involves general research methods such as empirical method, analysis, inductive and deductive methods, and special research methods such as technical legal approach and comparative law approach. The scientific novelty and rationale of the research are cuased by the fact that the author carries out an in-depth comparison of the city's reform of 1870 and contemporary system of local self-government. The author concludes that the experience in city's reformation proves the need to significantly extend the flow of finances into local budgets, in particular, those that come from local taxes and levies. According to the author of the article, this would make the finance system flexible enough. The article also contains the author's recommendations on how to increase efficiency of reformation in general. 

DOI: 10.7256/2454-065X.2016.11.21024

Abstract: The subject of the present research article is the peculiarities of the process of providing and exposing financial resources of the municipal governments in Russia, in particular, in the Ufa and Orenburg Governorates during the post-reform period. In his research Ishimbaev offers his classification of budget revenues and expenditures and analyzes the legal mechanism used for preparing and approving the city's budget scheme. The author of the article pays special attention to the analysis of particular results of economic activity in the cities of the Ufa and Orenburg Governorates after the Municipal Statute of 1870 had come into force. The methodological basis of the research involves general research methods such as empirical method, analysis, and specific research methods such as statistical and historical methods. The scientific novelty of the research and rationale of the topic are caused by the fact that the author analyzes the content of the city budget expenditures and analyze the budget policy of municipal governments in major cities and small towns of the Ufa and Orenburg Governorates. The author makes a conclusion that the opportunity to provide public budgets obtained by cities and towns after the Municipal Statute of 1870 had come into force increased the amount of city's budget revenues.