Features of development of the institute of crimes in the sphere of the budget (extra-budgetary relations in the Russian empire of the second half of XIX - early XX centuries

The article presents a historical-legal analysis of the crimes for improper use of budgetary funds and extrabudgetary funds in Russia. The formation of the system of financial administration took place in the XV-XVII centuries. Bolshoi Dvorets (Great Palace) was involved in affairs of the Dvorets (Palace), almost all functions of government were concentrated in Bolshoi Prikhod. Its jurisdiction extended to the whole territory of Russia, what caused complications in the work. Therefore, the Bolshoi Prikhod was divided into four quarters at the head of each was a clerk. The quarters were attributed to major Russian cities - Vladimir, Galich, Novgorod, Ustyug. The main purpose of the quarters consisted in levying taxes. Their whole organization had a financial nature, so they can be considered as financial management bodies. At the highest level, financial issues were resolved by the Zemsky Sobor, the Boyar Duma collegial bodies, which had a consultative character. In the seventeenth century, was formed the system of the Prikazes; all of them were somehow engaged in financial matters. Only in 1845 was adopted the Code of criminal and correctional penalties which contained provisions regarding the liability for acts against the service, i.e. malfeasance.