The financial policy of the local government (zemstvo) in Ufa province in 1915-1917

The financial policy of territorial self-government is studied in a chronological framework of the World War I. The exclusive economic and political significance of the taxation and the local budget allocation in wartime extreme conditions determines the relevance of the topic. The comprehensive analysis of the problem under review exemplified by the Ufa province allows one to observe the influence of the Russian liberal movement on local government (zemstvo), namely: provincial and district meetings and councils. The author investigates the combination of the principles of taxation and the local budget expenditure in wartime. On the one hand, the financial independence allowed the local government (zemstvo) to keep priority activities, on the other hand, it created additional tension in relations with taxpayers and increased social division in society.