Legal Regulation of The Institute of Financial Control in the Russian Empire of the Second Half of the XIX Century
Abstract
Problem setting. Reforms of the second half of the nineteenth century, that took place in the Russian Empire, led to the transformations not only in the socio-political life of the country, but also to the renewal of the system of public administration, including financial control. The military-police system of the state, with the death of Nicholas I, began to show more and more its disadvantages both in the construction of the state control mechanism and in its legal regulation. Target of research. The purpose of the article is to carry out a thorough analysis of the system of state financial control in the second half of the nineteenth century and identify the main trends in the development of this area. Analysis of recent research and publicaions. The issues of public financial control had been sudied by suc scholars as Blioch I. S., Zakharova L. G., Kolomiets O. G., Sakovich V. O., Tatarinov V. O. and others. Article’s main body. The article is devoted to the study of the issues of public financial control in the second half of the nineteenth century on the territory of the Russian Empire. The author carried out a thorough analysis of the trends in the development of this field at that time, as well as the periodization of changes and innovations in the sphere of state financial control, including a comparative analysis with the modern system of state financial control in Ukraine. Conclusions and prospects for the deveopment. In the second half of the XIX century the fundamental changes were made in the field of financial management that are led to significant changes in the legal regulation of public financial control. However, the adopted normative legal acts characterized by some imperfection. At the same time, evaluating the system of public financial control that had been formed in before the end of the XIX century, we can assume that it was a qualitatively new model in comparison with that one what existed before for several centuries
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