ФІНАНСОВА ДІЯЛЬНІСТЬ ОРГАНІВ МІСЬКОГО САМОВРЯДУВАННЯ НАДДНІПРЯНСЬКОЇ УКРАЇНИ В 1785–1917 рр. ЯК ОБ’ЄКТ СУЧАСНИХ ІСТОРИЧНИХ ДОСЛІДЖЕНЬ

Abstract

The scientific achievements of modern national historiography on the study of the history of financial activities of municipal self-government institutions of Dnipro Ukraine during the imperial era are analyzed. It was found that despite the lack of comprehensive generalizing work on this issue, it is represented by a large number of works that reflect financial activities of municipal governments. It is established that the scientific study of this problem has become the subject for not only historians but also for representatives of legal and economic sciences. It indicates its applied nature, as the study of the experience of financial activities of municipal public administration, including negative, can be taken into account in solving current problems of municipal self-government. It is noted that the works of scientists show the state’s attempt to interfere in the financial activities of the municipal government in order to maintain control over city finances, which negatively affected not only the increase in revenues but also the ability to use them to meet the needs of urban communities. Scholars draw attention to the discrepancy between city revenues and expenditures, which were determined by the imperial legislation for municipal governments. They find out the items of mandatory expenditures for the maintenance of the judiciary, police, city governments, troops, which accounted for a significant percentage of expenditures and were not spent for the development of urban economy and social sphere. Promising areas of further study include comparative comprehensive historical and historiographical studies of the financial activities of municipal governments in the imperial era in the regional dimension. In addition, researchers are to pay attention to such important aspects of the problem as the everyday life of city government officials, their role in social and cultural life of urban communities, the history of relations between municipal financial and government institutions.