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The article is dedicated to the research of the municipal budget system in the 1920s. Particularly, the issues of passing and utilization of municipal financial estimates in the stated period are considered through the example of Left-bank Ukraine cities. “Left-bank Ukraine” is noted to be understood by the author as the territory comprising ten districts in terms of administrative and territorial division which during the 1920s made natural and economic region – Left Bank Ukraine. In the beginning a brief review of the issue historiography and source base is provided, the goal of the research is specified and thematic justification is performed. It is emphasized that this aspect was not given much attention by urban scientists, which leaded to the limited amount of scientific publications on the matter in question as well as of archival records, especially concerning the first part of the 1920s. It should be pointed out that only according to the provisions “About Municipal Soviets of Workers’, Peasants’ and Red Army’s Deputies” from the 12th of October 1927 cities gained the widest budget liberties and actually became independent in solving their financial issues. As recently as that time they began to participate more actively in discussing and passing of municipal financial estimates. Taking into account this circumstances the author of the article, basing on the archival data (journals of presidiums and plenums of city councils, where financial estimates were considered) and using actual examples, demonstrates the long and thorny path of drawing up and passing of municipal budgets and rates of their utilization. Possible reasons of budget non-fulfillments and deficits and the ways of these problems solutions are stated. In particular, it is specified that expenses excesses over revenues mainly took place because cities had to channel considerable funds on reconstruction and development of community facilities and first of all on public utilities (power plants, water supply systems, baths, etc). There were even cases when city budgets had expenditures of district or region value. In conclusion the author claims that passing of a budget is usually a complicated and longstanding process. Budgets were often passed with deficits in hopes to get out of the reds by means of various assistances, loans, redistribution of the deficit to the budgets of district or region, as well as by introduction of new taxes and levies or increasing of the rates of the exciting ones. Cities frequently entered a new year without passed financial estimates, which complicated the work of both civil councils and enterprises and organizations under municipal budget. The level of municipal financial estimates fulfillment was also different and could alternate annually – from budget surpluses to considerable overruns in municipal purse. However, this was, and still is, normal occurrence in the finances replenishment and spending system, especially regarding the 1920s, reconstruction period and further country economic development.[/restab]

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ZHMAKA V.M. – Sumy State Pedagogical University named after A.S. Makarenko, PhD (History), Assosiate Professor (Ukraine).[/restab]

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