Vilniaus miesto finansiniai ištekliai XVIII a. pabaigos – XIX a. pirmos pusės pajamų ir išlaidų knygose

LTRemiantis vienu svarbiausių finansinės apskaitos dokumentų - pajamų ir išlaidų ataskaitų kasmetinėmis knygomis - straipsnyje aptarta Vilniaus miesto iždo problematika, taip pat miesto savivaldos institucijų, inkorporuotų į Rusijos biurokratinės valdžios hierarchinę sistemą, galimybės savarankiškai administruoti miesto finansus. Aiškinamasi, iš kokių pajamų formuotas miesto iždas, kaip keitėsi pajamų dinamika. Įvardijami pagrindiniai išlaidų paskirstymo parametrai: struktūra, dydžiai ir kaita. [Iš leidinio]Reikšminiai žodžiai: Miesto iždas; Magistratas; Dūma; Mokesčiai; Pajamos ir išlaidos; City treasury; Magistrate; Duma; Taxes; Income and expense.

ENThe article is intended for the discussion o f Vilnius City treasury issues based on some of the most important financial accounting documents - annual income and expenditure report books. The author dwells on the possibilities of municipal institutions, which had been incorporated into the hierarchical system of the Russian bureaucratic government, to independently administer the city’s funds, and tries to determine the sources of the revenues to the city’s treasury and find out what changes the dynamics of the income underwent. The key parameters of expense allocation, namely structure, proportion, and fluctuation, have been identified. Financial accountancy data presented in the income and expense books of the city of Vilnius serve as valuable information when analysing issues pertaining to the treasury of the city and related aspects of the city’s functioning. On the other hand, it is obvious that the information potential of the source under consideration docs not allow a precise identification of the city’s fiscal status. However, certain generalizations and preliminary conclusions may be drawn based on the said data. They would be as follows. Municipal institutions had been deprived of the possibility to independently plan the city’s treasury (imposition o f taxes, reallocation of revenues and expenditures, etc.), as this was subject to the interests of the central authorities of the Russian empire and decisions based on the said interests which would not necessarily agree with the interests of the citizens. In the long run the problem of the imbalanced treasury remained unsolved. The following circumstances are for the most part accountable for the situation.The first one relates to the realities of the city and its inhabitants as the city’s community was undergoing a difficult period of development, characterized by economic and urban stagnation, rather low demographic indices, and new tax duties imposed by the Russian authorities. This had a negative impact on the rate of income growth, especially when there were few sources with good profitability indicators. The second of the circumstances relates to the obvious disproportion in expenditure allocation, as the biggest share would be assigned to the military forces and the police as well as municipal government and judicial institutions, and only what was left would go to cover the city’s development needs. Under such circumstances there was not only no improvement in the city’s financial state, but it was constantly impeded. And the third problem was that part of the taxes paid by the citizens were not included into the city treasury accounts, but rather allocated to cover national needs. [From the publication]