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Reference:

HISTORICAL AND LEGAL ASPECTS OF FINANCIAL CONTROL IN RUSSIA AT THE LOCAL LEVEL (the late XVII century - the October Revolution of 1917)

Alekseeva Marina Gennad'evna

Auditor at the Chamber of Accounts of Podolsk district

146100, Russia, Moskovskaya oblast, g. Podolsk, ul. Revolyutsionnyi Prospekt, 52/38

ko-alekseeva@mail.ru

DOI:

10.7256/2409-7136.2015.3.14609

Review date:

02-03-2015


Publish date:

03-03-2015


Abstract: The article considers the development of financial control in Russia at the local level. The analysis covers the period of XVII-XIX centuries. The author studies the basic reforms of the Russian legislation in the field of financial control. The main local institutions of financial control (voivodes, departments, government boards etc.), as well as the structure and jurisdiction of national audit institutions. The author traces the periodicity of financial control development in pre-revolutionary Russia, where effective financial control was established only in the middle of the XIX century. The author uses the classical methods of juridical science. The author focuses on the historical and legal analysis of normative acts. The author supposes that local financial control in pre-revolutionary Russia could be characterized as centralized, that is typical for any absolute monarchy, but at the same time, as deconcentrated. Such a characteristics is based on the fact that financial control was entrusted to local representatives of the state authority, instead of the local governments or their representatives. 


Keywords: Russia, jurisprudence, history of the state, history of law, financial control, public authorities, local governments, province, uyezd, pre-revolutionary period
This article written in Russian. You can find full text of article in Russian here .

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