The system of financial management institutions in the Tersk region at the end of the XIX – beginning of the XX century: structure, dynamics and trends of transformations

The article is devoted to a comprehensive study of the system of financial management institutions in the Tersk region in the late 19th – early 20th century. Based on the materials of the address calendars of the Tersk Calendars for 1891–1915, the structure, dynamics and trends of transformations of financial bodies subordinated to the Ministry of Finance are considered: the treasury chamber, district treasuries, tax presences, excise districts and bank departments. Within the framework of historical institutionalism, it is shown how the formal organizational structures that ensured the implementation of the financial function of the state on the southern outskirts of the Russian Empire were formed, transformed and interacted. It was established that during the period under review, the number of district treasuries increased from five to seven, the former hierarchy of tax presences was replaced by the institute of tax inspectors, the number of which reached nine, and the excise administration underwent reorganization with the transfer of the presence seat from Stavropol to Vladikavkaz. A significant expansion of the credit infrastructure was revealed: branches of the State Bank, the Azov-Don Commercial Bank, the Russian-Asian Bank and the Caucasian Bank, mutual credit societies and small credit institutions appeared. It is concluded that the evolution of financial institutions in the Tersk region was characterized by decentralization of management, complication of the tax apparatus and development of the credit system, which reflected the general trends of integration of the multinational region into the unified economic space of the empire.

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