Financial and Economic Development of the Cities of the Transbaikal Region in the Late 19th – Early 20th Centuries: A Historical and Economic Analysis

The study presents a comprehensive analysis of the municipal financial system and economic policy in the cities of the Transbaikal Region from 1875 to 1917. The study is based on an extensive examination of archival materials, including documents from the Russian State Historical Archive, the State Archive of the Transbaikal Territory, and the State Archive of the Republic of Buryatia, as well as published sources such as the Surveys of the Transbaikal Region and materials from the local periodical press. The regulatory framework of the study is grounded in the Municipal Statutes of 1870 and 1892, which defined the financial authority of municipal self-governments. The main findings of the study have revealed the complex dynamics of municipal fi-nancial development in Transbaikalia. The enactment of the 1870 Municipal Statute created the legal basis for the formation of autonomous municipal financial systems; however, the analysis shows that the granted autonomy was significantly constrained. The primary sources of revenue included property assessment taxes, trade and indus-try levies, income from municipal assets, and rental concessions. A distinct feature of the region was the pronounced inequality in budgetary capacity among cities, which became particularly evident when comparing major administrative centers with small towns. An analysis of expenditure categories has shown a rigid budgetary structure, with mandatory expenses consuming on average 60–70% of municipal funds. The study of budget dynamics has demonstrated that cities located along the Trans-Siberian Railway exhibited steady revenue growth, while peripheral settlements stag-nated or even experienced declining budget indicators. Particular attention is given to the issue of budget deficits, the main causes of which were the rapid growth of man-datory expenditures, an inefficient tax system, and the underutilization of the eco-nomic potential of municipal assets. Despite the historical distance, the experience of financial regulation in the cities of Transbaikalia remains relevant for understanding contemporary challenges in local governance. The patterns and problematic aspects of the budgetary process identified in this study may serve as an important reference for the development of sustainable development strategies for modern municipalities.