The Organization of City Budgets of Siberia During the NEP in the Conditions of Political Opposition of City Councils and Municipal Departments

In this historical and legal research, the author analyzed laws establishing the legal basis for organizing the municipal budgets of Siberia during the NEP period, and law enforcement materials in this area. The main problem of the study is the lack of a unified scientific approach to determine the causes of the permanent deficit of local budgets during the NEP period, and the failures of the state policy on the establishment of independent budgets at the city level. The aim of the work is the identification and a comprehensive analysis of political and legal processes that made a decisive influence on the formation of city budgets in Siberia during the NEP. The geography of the study, due to the features of Siberia as a region of the RSFSR, is associated with a large territory, a considerable differentiation of the financial and economic potential of its constituent regions, a high degree of centralization of power, and at the same time the inertia of local administrative structures. The study is based on the theoretical material from works by T.F. Yashchuk, E.D. Chernikhovskiy, S.A. Popkov, A.S. Senyavskiy, I. Zhukov, B. Gurevich, K. Bykovich, V. Gratsianskiy and other prominent researchers, as well as archival materials presented in the relevant funds of the State Archives of Novosibirsk Oblast. The methodological basis of the study was dialectical, historical and legal methods. In particular, the use of the dialectical method contributed to the study of the term "city budget" in its formation and development. The use of the historical-legal method helped substantiate the role and importance of the political opposition of city councils and municipal departments in the city budgets formation. As a result of the study, the author formulates a conclusion that the lack of positive results in the organization of city budgets is connected with the political confrontation between two parallel structures of city administration rather than with economic indicators or incorrect legal decisions. The struggle between municipal departments and city councils for urban resources and for the actual management of city economy led to the impossibility of creating a unified city budget controlled by one body. The fragmentation of the city's financial system and the lack of a unified state approach to resolving this crisis made the formation of independent city budgets in Siberia impossible. It seems that this conclusion can be extrapolated to the entire territory of the RSFSR, since a similar situation developed in almost all regions of the country during the entire period of the NEP.

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