Проблемы становления системы местных бюджетов в Сибири в период НЭПа: нормативно-правовой и организационно-идеологический аспекты

Abstract

The article deals with the process of establishing a system of local budgets in Siberia during the NEP period. The main problems that prevent the formation of full-fledged local finance are analyzed, it is established that one of the main problems was the special ideological position of local financial workers. The conclusion is drawn that, being far from the center of the country, they did not have the opportunity to correctly interpret the main ideas of the NEP, considering this policy as a retreat from the main course. In view of this, the very idea of local budgets was perceived by them as alien, which predetermined a significant delay in the formation of them in the region. An assumption is made that the solution of the presented problem could be the operational activity of the NKF RSFSR to publish acts of interpretation of key normative legal acts that establish the foundations of the local budgets system, as well as active explanatory work with local authorities. The indicated problem seems to be one of the most significant for the historical and legal studies of local finance of the RSFSR in the NEP period.