The sources of budget revenues of a district town (case study of Tyumen of the Tobolsk province): 1895-1913

The article describes the budget revenues of the chief district town - Tyumen. The sources of budget revenues are divided into urban loans and own income. It was found that due to the lack of funds for solving economic and social challenges, the city government was forced to borrow money in 1900-1913. As follows from the analysis of the structure of Tyumen''s own revenues, the main source of the budget revenue was nontax inpayments from the town property and businesses.