TAX AUTHORITIES IN DNIPRO-REGION UKRAINE DURING THE POST-REFORM PERIOD: CURRENT UKRAINIAN HISTORIOGRAPHY

Анотація

The liberal reforms carried out in the Russian Empire during the 1860's and 1870's markedly affected the financial sector of a gigantic country. They also had their peculiarities on the territory of the provinces inhabited by Ukrainians. Especially significant was the reformation of the tax service, which became more modern and copied the principles and methods of their work from similar structures of Western European states. In the middle of the nineteenth century іn the Dnieper Ukraine there was virtually no special tax authority. These functions were carried out by a number of government institutions, and the state-owned chambers carried out the coordination of their activities at the local provincial level. After the defeat of the Russian Empire in the Crimean War, its government was forced to carry out a series of systemic reforms. One of the directions of the reformation of the Romanov Empire was the reorganization of the sphere of public finances, in particular, of financial management and financial control. Over the past decades, Ukrainian historical science has paid special attention to the functioning of the tax authorities of the empire on the lands of modern Ukraine. In view of this, the article analyzes the contemporary Ukrainian historiography of the question of the functioning of the tax authorities of the Russian Empire in the Dnieper Ukraine in the second half of the nineteenth and early twentieth centuries. The main domestic researches of the activities of those power institutions that performed the functions of tax control in the Ukrainian provinces of the Russian Empire were considered. Particular attention is paid to the works, which highlighted regional features of the work of tax authorities. Perspective directions of further researches of this problem are outlined. The article states that the problems of the activity of tax authorities in the Dnieper Ukraine in the pre-reform period became the subject of the research of many modern Ukrainian scholars. One can even note the fact of formation of scientific schools on the problems of the history of financial policy in Ukraine. This is the Kyiv Historical School of Professor O. Reyent, the Kharkiv School of History and Law of Professor O. Golovko and the Kropyvnytsky School of Economic History of Professor V. Orlyk. However, there remain a number of aspects of the problem that require further in-depth study.

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