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ISSN 2223-165X
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Izvestiya SOIGSI |
ContactsAddress: Pr. Mira, 10, Vladikavkaz,
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DOI: 10.46698/e0968-1917-7219-v THE FORMATION OF THE FINANCIAL AND BUDGETARY SPHERE IN NORTH OSSETIA IN THE TRANSITION PERIOD (1917-1931)
Kobakhidze, Elena I.
Izvestia SOIGSI. 2020. IIS 38 (77).
Abstract:
For the first time, the article analyzes the early Soviet practices of the formation of the financial and budgetary sphere of North Ossetia in the context of the state policy of financial management. Their study is relevant in connection with the obvious parallelism with the processes of the first post- Soviet decade, when a new political and economic space was formed in Russia, in which the restorative economic mechanisms used in the 1920s were actively involved. The formation of the financial and budgetary system in North Ossetia is considered in its close connection with the progress of state building; special attention is paid to the issues of taxation, the formation of budgets of different levels, specific indicators of economic development of Ossetia at different stages of the transition period and within the framework of political and economic strategies of “war communism” and “new economic policy”. The general specificity of the processes under study is due to the significant political transformations experienced by the country in the course of building the Soviet state and socialist economy. At the same time, the analysis of documents and materials, including those introduced into scientific circulation for the first time, shows that Ossetia, having found itself in the Soviet system of power and administration, has acquired its own experience in building the foundations of statehood and its institutions, in the financial sphere as well.
Keywords: North Ossetia, RSFSR, USSR, recovery period, new economic policy, financial system, budget, taxation.
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