Orlyk S.V. ORGANIZATION OF FINANCIAL CONTROL BY RUSSIAN OCCUPYING AUTHORITIES ON THE TERRITORIES OF GALICIA AND BUKOVYNA DURING THE FIRST WORLD WAR.

С В Орлик

Abstract


The article disclosesthe formation and organizationalprinciples of financial control by Russianoccupying authorities during the invasionof the territories of Galicia and Bukovynaduring the First World War. The competenceof all branches of the military andcivil occupying administration in the fieldof finance was revealed. The regulatorysupport of the establishment of the Administrationof Financial Affairs of Galiciaand Bukovyna as a special financial bodywas studied. The structure, tasks, rightsand administrative functions of the Administrationof Financial Affairs of Galicia and Bukovyna were analyzed. Theattention was paid to the personnel andpersonnel’s qualification of the Administrationof Financial Affairs. A particularattention was paid to the financial competenceof the occupying authorities in theimplementation of the tax policy of theRussian Empire on the occupied territoriesof Western Ukraine during the war.The role, occupational structure, accountability,tasks and responsibilities, rightsand duties of district financial officerswere determined. The special features ofthe formation of financial bodies of thefirst and the second occupation of Galiciaand Bukovyna by Russian troops wereconsidered.The basic activities of the Administrationof the District Military Inspectorin the sphere of finance and cooperationwith the Administration of Financial Affairswere clarified.It was found out that by a separateinstruction of the Military Governor-General of Galicia the Administration ofFinancial Affairs was entrusted the controlof sequestrated plants and crafts. Thetasks and functions of financial inspectorsappointed by the Administration of FinancialAffairs in Galicia and Bukovyna wereconsidered. It was proved that the empowermentof the Administration of FinancialAffairs concerning financial and economiccompetence of sequestrated plants was aneffective and usable tool in the hands ofthe occupying authorities to control theenterprises on the controlled territories.Keywords: Galicia, Bukovyna, Administrationof Financial Affairs, First WorldWar, district financial inspectors, financialinspectors, military district inspector,sequestrate, tax policy.

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