«IZVESTIYA IRKUTSKOGO GOSUDARSTVENNOGO UNIVERSITETA». SERIYA «ISTORIYA»
«THE BULLETIN OF IRKUTSK STATE UNIVERSITY». SERIES «HISTORY»
ISSN 2222-9124 (Print)

List of issues > Series «History». 2025. Vol 51

Budget and Budgetary Activities of Indigenous Departments in the South of the Yenisei Governorate (1823–1893)

Author(s)
E. V. Samrina, V. N. Tuguzhekova
Abstract
The budget and budgetary activities reflect the way of participation of indigenous departments in administering national and local affairs. The study of these issues is possible on the basis of an analysis of the accounting documentation of office documents – Duma cord books which reflected the financial part of the departments’ activities. The article is based on the materials of the State Archive of the Republic of Khakassia. The purpose of this article is to analyze the internal mechanisms of functioning of indigenous departments in the south of the Yenisei Governorate and their interaction with the state through budgetary activities. It is noted that the state’s participation in budget replenishment of the indigenous bodies was negligible. The revenue part of the budget was mainly formed at the expense of duties from the population. And the structure of the expenditure part of the Duma budget was aimed primarily at paying state duties. In the course of the study, it was revealed that the funds, allocated for financial fulfillment of objectives and functions of local government, were insufficient. It is concluded that the powers of the indigenous administration were limited to solving ordinary current issues. And any more or less important matters of the budget management were transferred to the governorate bodies, the treasury chamber, i.e. the powers of authority were concentrated in their hands. Only a limited part of these powers was delegated to indigenous departments.
About the Authors

Samrina Elena Vasilievna, Candidate of Sciences (Geography), Senior Research Scientist, Khakass Research Institute for Language, Literature, and History, 23, Shchetinkin st., Abakan, 655017, Russian Federation, е-mail: esamrina@mail.ru

Tuguzhekova Valentina Nikolaevna, Doctor of Sciences (History), Professor of the Department of History, Institute of History and Law, N. F. Katanov Khakass State University, 92 Lenin st., Abakan, 655017, Russian Federation, еmail: vtuguzhekova@yandex.ru

For citation
Samrina E.V., Tuguzhekova V.N. Budget and Budgetary Activities of Indigenous Departments in the South of the Yenisei Governorate (1823-1893). The Bulletin of Irkutsk State University. Series History, 2025, vol. 51, pp. 16-27. https://doi.org/10.26516/2222-9124.2025.51.16 (in Russian)
Keywords
Steppe dumas, south of the Yenisei Governorate, budget, budgetary activities, cord books, indigenous administration.
UDC
94 (571.513)
DOI
https://doi.org/10.26516/2222-9124.2025.51.16
References
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