budget

Financial policy of Saratov zemstvo: Expenditure and budgetary deficit

The article presents the characteristics of the most important part of the financial policy of the zemstvo self-government bodies in Saratov province - administration of the expenditure budget. Particular attention is paid to the types of expenses aimed at fulfilling the compulsory and optional duties of the zemstvo. An important place in the publication is occupied by the problem of budget deficit and credit policy of zemstvo institutions in 1866-1917.

Fiscal Policy of the Saratov Zemstvo (1864–1914)

Authors: Morozova E. N.

The article presents a characteristic of the most important sphere in financial activity of the Saratov Zemstvo – fiscal policy. In particular, it analyses the tax system of zemstvo self-government bodies in the Saratov province, the forms of zemstvo dues, and objects of taxation. Special emphasis is laid on a study of growth trends in the budget revenue, and a simultaneous increase in tax arrears, which significantly reduced the efficiency of the zemstvo work.