Local financial bodies of state administration in 1917-1921

The uninterrupted interest of modern society to the valuable experience of the past years in the organization and management of finances in the country determines the relevance of the study. The purpose of this article is to analyze the main trends in the formation and development of the system of local financial bodies in 1917-1921 in the general context of the activities of the financial management authorities of the RSFSR. To solve this problem, the activity of the financial bodies of Kalmykia and some provincial and district financial bodies was studied. The methodological basis of the study is the principle of historicism and systematic approach. The principle of historicism made it possible to study the experience of the financial policy of the Soviet state, to characterize the activities of local financial bodies, taking into account the historical situation. The principle of systematic approach made it possible to single out monetary and financial policy from the broadest scope of economic policy and to examine in more detail the activities of the Soviet government in the field of finance. The sources for the article were the normative legal documents of the highest authorities, in particular, the Appeal of the People's Commissariat of Internal Affairs of the RSFSR to all Soviets of Workers, Soldiers, Peasants and Laborers Deputies on the organization of local government, dated December 24, 1917, “Regulations on the organization of financial departments of provincial and uyezd executive committees” of the Council of People's Commissars of the RSFSR of October 31, 1918. An important source is the record keeping documentation of the Central and local government bodies, stored in the collections of the National Archives of the Republic of Kalmykia and the State Archive of Volgograd region. The author also relied on the published works of Russian and Kalmyk scholars on the history of financial bodies in the regions of the RSFSR. During the conducted research the author came to the conclusion that the crisis of “war communism” had not led to sustainable development of the country. The financial bodies, established for the local management of the cash and taxes, essentially became the accounting units for the distribution of resources in their regions. The financial organs of the executive committees of the Soviets had to radically reorganize their work in accordance with the decisions of the Tenth Congress of the Russian Communist Party (Bolsheviks) (1921) and in connection with a change in the course of the internal policy of the Soviet state. The historical experience of the Soviet state in the sphere of finance in the crucial years of 1917-1921 is important for the sustainable and systematic development of modern Russia, it should be in demand by current politicians involved in solving the country's economic and financial problems.

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