FUNCTIONS OF FINANCIAL ACCOUNTING AND CONTROL OF TREASURE HOUSES IN THE RIGHT-BANK UKRAINE IN THE 19TH CENTURY

Maryan Tripak, Anatoliy Skrypnyk, Iryna Hodniuk

Abstract


Introduction. The heritage of the past - both negative, purely imperial techniques and methods, as well as positive aspects - should become the foundation on which modern theoretical and practical principles of financial accounting should be based, avoiding the peculiarities of institutions in the nineteenth century. At the same time, the history of state-owned Chambers of Commerce in Right-Bank Ukraine, which performed a wide range of functions of financial management, their structure and powers are still far from logical scientific conclusion. Results. The paper considers structural transformations and functioning of treasury offices as leading provincial financial institutions in the Right-Bank Ukraine in the 19th century which was a part of the Russian Empire. The study of the problem included the search and wide use of circulating documentation preserved in the proper funds of state archives of Ukraine as well as the analysis of the latest works by Ukrainian historians in the field of Ministry of Finance departments in the province centers of the region. Thorough and consistent scholarly studies resulted in outlining of conditions and consequences of state policies concerning fiscal system in the regions and economy of state expenses. The paper analyzes mechanisms of financial flows control as well. Treasure houses existed from late 18th to early 20th centuries and functioned as institutions determining financial policies of the Russian autocracy in the Ukrainian provinces issuing a large scope of documents. The latter serve as source material for further scholarly research. Discussions. Circulating and reporting documentation reflects the financial policy in the territory run by the Kyiv Governor-General. Annual reports and statistical offices of governors - the financial situation of the provinces in different historic periods. Research, analysis and objective historic estimation of financial documents serve a further vista of studying the problems in question. Disclosure and discussion of the so-called ‘blank spaces’ in their functioning is aimed at broadening the knowledge about the origin and development of financial accounting in Ukraine.

Keywords


Right-Bank Ukraine; Treasure House; financial accounting; document circulation

Full Text:

PDF>PDF

References


Orlyk, V. M. (2003). Kazenni palaty v systemi finansovogo upravlinnja Rosijs'koi' imperii' v kinci XVIII – y XIX st. (na materialah Kyi'vs'koi' gubernii') [Treasure Houses in the System of Hinancial Government of the Russian Empire in the late 18th – early 19th cent.]. Ukrai'ns'kyj istorychnyj zhurnal, 2, 69.

Orlyk, V. M. (2007). Podatkova polityka Rosijs'koi' imperii' v Ukrai'ni v doreformenyj period [Taxes Policies of the Russian Empire in Ukraine in the Pre-reforms Period]. Kirovograd: Imeks LTD.

Zhvaljuk, V. R. (2001). Podatkovi organy Rosijs'koi' imperii' v Ukrai'ni v drugij polovyni ХIХ – na pochatku ХХ st.: Organizacijno-pravovi zasady dijal'nosti: monografija [Taxes State Bodies of the Russian Empire in Ukraine in the Second Half of the 19th – in the early 20th cent]. Kyi'v: Atika.

Golovko, O. M. (2005). Finansova administracija Rosijs'koi' imperii' v Ukrai'ni (kinec' ХVIII – pochatok ХХ st.). Istoryko-pravove doslidzhennja. [Financial Administration of the Russian Empire in Ukraine (late 18th – early 20th cent.). Historic-Legislative Research]. Harkiv

Golovko, O. M. (2003). Vynyknennja kazennyh palat v Ukrai'ni ta organizacijno-pravovi zasady i'h dijal'nosti v kinci XVIII – na pochatku ХIХ st. [The Origin of Treasure Houses in Ukraine and Organization and Legislative Background of Their Functioning in the late 18th – early 19th cent.]. Visnyk Harkivs'kogo nacional'nogo universytetu vnutrishnih sprav, 23, 218–224.

Shevchuk, B. L. (2014). Pravovi aspekty stjagnennja akcyznogo zboru zi spyrtnyh napoiv na Pravoberezhnij Ukrai'ni v seredyni ХIХ st. : Zbirnyk tez za materialamy Mizhvuzivskoi regionalnoi naukovo-praktychnoi konferencii «Konstytucijno-pravovi zasady rozvytku mehanizmu zabezpechennja prav ljudyny» [Legislative Aspects of Excise Duty Collection from Strong Drinks in Right-Bank Ukraine in the Middle of the 19th cent. Paper presented at the meeting of ZDTU, Zhytomyr].

Shevchuk, B. L. (2014). Struktura i povnovazhennja kazennoi' palaty u doreformenyj period: istoriografija pytannja : zb. nauk. prac'. Materialy VII Volyns'koi' Vseukrai'ns'koi' istoryko-krajeznavchoi' konferencii' (do 95-richchja zasnuvannja Zhytomyrs'kogo derzhavnogo universytetu imeni Ivana Franka). Zhytomyr: Polissja. pp. 123–126 [Structure and Powers of the Treasure House in the Pre-Reform Period: Historiography of the Problem. Paper presented at the meeting of ZDTU, Zhytomyr].

Rejent, O. P. (2001). Potencial nacional'nogo vidrodzhennja ukrai'ns'kogo suspil'stva v impers'ku dobu (ХIХ – pochatok ХХ st.) [Potential of National Revival of the Ukrainian Society in the Imperial Period (19th – early 20th cent.) Paper presented at the meeting of ZDTU, Kyiv]. Mizhnarodna naukova konferencija „Desjat' rokiv nezalezhnosti Ukrai'ny: mynule ta suchasne derzhavotvorennja”. Kyiv, 5.

Skrypnyk, A. Ju. (2012). Derzhavni ustanovy Podil's'koi' gubernii' (1793-1914 rr.): monografija [State Governing Bodies of Podillia Province (1793-1914)]. Kamianec-Podilskyj: Vyd. PP Moshyns'kyj V.S.

Tripak, M. M., Jurij, S. I., & Fedosov, V. M (2008). Finansy : pidruchnyk [Finance]. Kyiv: Znannja.

Godnjuk, I. V., & Semenyshena N. V. (2017). Social'nyj oblik ta zvitnist' jak instrumenty social'noi' vidpovidal'nosti [Social Accounting and Reporting As Instruments of Social Responsibility]. Podil's'kyj visnyk: sil's'ke gospodarstvo, tehnika, ekonomika. 26(2), 131–140.

Orlyk, V. M. (2007). Derzhavni seljany u podatkovij polityci Rosijs'koi' imperii' v kinci XVIII – seredyni ХIХ st. (na materialah ukrai'ns'kyh gubernij) [State Peasants in the Tax Police of the Russian Empire in the late 18th – middle 19th cent. (the Study of Ukrainian Provinces)]. Ukrai'ns'kyj istorychnyj zhurnal,1 (472), 94–104.

Lystuvannja z ministrom vnutrishnih sprav pro vprovadzhennja novyh shtativ dlja Kazennyh palat, pro asygnuvannja koshtiv z kazny (18 grudnja 1823 r.) [Correspondence with the Minister of Inner Affairs about Introduction of New Staff for Treasure Houses, about Appropriation of Finance from the State Funds (December 18, 1823]. Kolyshnij Kamjanec-Podilskyj mis'kyj derzhavnyj arhiv. F.228. Op.1. Spr.58, 50–51.

O rasporjazhenyjah v Pol'skyh Oblastjah, zanjatyh Rossyjskymy vojskamy [On Orders in the Polish Regions Occupied by the Russian Troops]. PSZRY-1. T. ХХIII. Sankt-Peterburg: Typ. II Otd. Sobstv. EYV. kanc., 1830. № 17090.

Shtat Gorodskogo Pravlenyja іlі Ratgauza v gubernskom gorode. Vysochajshe utverzhdennye shtaty gubernskyh i uezdnyh prysutstvennyh mest, i o razmerah zhalovanyja chynovnykov [Staff of the State Council or Ratgauz in the Province Centre. The Highest Approved Staff of the Province and Region State Bodies, and about the Bureaucrats’ Salary]. PSZRY – I. T.ХLIV. Ch.2. Knyga shtatov. Otd. IV. 1800. Sankt-Peterburg: Typ. II Otd. Sobstv. E.Y.V. kanc., 1838. K. № 19763.

Karlina, O. M. (2009). Dohody i vydatky povitovyh mist Volyns'koi' gubernii' naprykinci XVIII – v seredyni XIX st. [Incomes and Expenditure of the Regional Centres in Volyn Province in the Late 18th – Middle 19th cent.]. Istorychni studii' Volyns'kogo nacional'nogo universytetu imeni Lesi Ukrai'nky, 1, 16–22.

Kozlovskyj, Ja. Y. (1901). Kazennye palaty i podvedomstvennye im uchrezhdenyja v Rossii. Istoryja i sovremennoe ustrojstvo ih [Treasure Houses and Subordinated to Them Institutions in Russia. History and Their Contemporary Structure]. Ryga.

O dopolnytel'nom shtate Kazennyh Palat i Uezdnyh Kaznachejstv: Vysochajshe utverzhdennoe mnenye Gosudarstvennogo soveta, raspublykovannoe 24 fevralja, 10 janvarja 1855 g.[On the Additional Staff of Treasure Houses and Regional Treasures: the Highest Approved Opinion of the State Council issued on February 24, January 10, 1855]. PSZRY - II. T. XXX. Otd. 1. № 28914. SPb., 21–22.

O vozvyshenii klassov dolzhnostej i razrjadov po mundyru Asessorov i Sekretarej Kazennyh Palat: Vysochajshe utverzhdennoe mnenye Gosudarstvennogo Soveta, 21 nojabrja 1860 g. [On the Class Positions and Range Adjustment due to the Uniform of Assessors and Secretaries of Treasure Houses: the Highest Approved Opinion of the State Council, November 21, 1860]. PSZRY-II. T. XXXV. Otd. 2. № 36332. SPb, 398–399.




DOI: https://doi.org/10.35774/ibo2019.03.141

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Ліцензія Creative Commons

"Scientific Club "SOPHUS"
West Ukrainian National University
Higher Education Institution "Podillia State University"