Discussions on the Financial Foundations of Local Authorities in the 1920s

The article discusses the discussion on the formation of the financial foundations of local authorities in the 1920s. The source base of the work is based on transcripts of meetings of All-Russian Congresses of Soviets, the works of Soviet economists and jurists, as well as materials of Soviet legislation. The article presents the points of view of political figures, delegates of Congresses and representatives of the professional community on the issues of state-building, key principles, tasks, functions, mechanisms and methods that formed the basis of the Soviet budget system and the management system at the local level during the years of the NEP. The policy of industrialization launched in the USSR in the late 1920s led to the concentration of financial mechanisms in the hands of central state bodies, which put a limit to decentralization and financial independence of local authorities.

local finance, state budget, local authorities, New economic policy, local self-government