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THE HISTORY OF THE TASHKENT REGIONAL FINANCE
DEPARTMENT IN ARCHIVE DOCUMENTS (1946-1955)
Ergashev Umid Mukhammed o‘g’li
Teacher at the history faculty of National university of Uzbekistan
named after Mirzo Ulugbek
Abstract:
This article provides a description of the documents contained in Fund
R-93, which is one of the key sources for studying the history of the Tashkent Regional
Finance Department and is preserved in the National Archival Fund of Uzbekistan.
Additionally, the issues that require attention in these documents have been
comparatively analyzed based on information provided in other archival materials. In
particular, the article presents data on the amount of revenue received by the regional
local budget in 1950, as well as the amount of expenditures made from the regional
local budget in the same year. Furthermore, based on the documents from Fund R-93,
special attention has been given to the issue of personnel working in the Tashkent
Regional Finance Department, and their ethnic background has also been analyzed
using these archival records.
Key words
: Local budget, personnel, staff, expenditures, revenue, source, file,
Ministry of Finance of the Uzbek SSR, taxes, and fees.
Аннотация.
В данной статье приведено описание документов, находящихся
в составе фонда Р-93, который является одним из важных источников для
изучения истории финансового отдела Ташкентской области и хранится в
Национальном архивном фонде Узбекистана. Кроме того, проведен
сравнительный анализ вопросов, требующих внимания в представленных
документах, на основе информации, содержащейся в других архивных
материалах. В частности, приведены данные о доходах, поступивших в местный
бюджет области в 1950 году, а также о расходах, осуществленных из местного
бюджета области в этом же году. Помимо этого, на основе документов фонда Р-
93 рассмотрен вопрос кадров, работающих в финансовом отделе Ташкентской
области, а также проанализировано их этническое происхождение.
Ключевые слова.
Местный бюджет, кадры, штат, расходы, доходы,
источник, дело, Министерство финансов Узбекской ССР, налоги и сборы.
Introduction.
Nowadays, archival funds play an invaluable role in historical
research, as the documents preserved in archives serve as primary sources that provide
researchers with valuable information and offer a detailed account of the history of a
given period. Our archives, which serve as a mirror of our rich history, contain valuable
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and unique documents that bear witness to past eras. Archival documents serve as a
sufficient and reliable foundation for shedding light on the socio-economic life of the
respective period.
Literature Review.
The OʻzMA R-93 fund is one of the key archival sources that
shed light on the financial system of Soviet rule. It contains extensive statistical data
on the expenditures of the Tashkent regional local budget in 1950. This is of great
importance for historical research, as it provides an opportunity to study the economic
policies of that period. The main characteristic of the information presented in this fund
is that it is based on reports from regional financial departments and orders and
resolutions issued by the Ministry of Finance of the Uzbek SSR. This indicates that the
documents were formed based on official and reliable sources.
The archival records provide information on the turnover and amount of long-
term deposits in banks under the region’s jurisdiction from January 1, 1950, to January
1951. Additionally, the fund’s materials include data on budget reserves for 1950–
1951, the sectoral distribution of funds available to the Tashkent region, and their
respective values.
The documents within this fund not only reveal how financial management was
carried out in the Tashkent region during the Soviet era but also serve as a valuable
source for historians and economists studying Soviet economic policy and financial
administration. These records offer significant insight into how the financial system
operated and how funds were managed during the Soviet period.
Moreover, the fund includes reports on the allocation of funds for the development
of local production in districts and cities of the Tashkent region, as well as for the
improvement of inter-district highways in 1950–1951. The R-93 fund also contains
financial statements on long-term bank loans, settlements with municipal banks, and
unpaid balances at the end of the year [1].
Research Methodology.
Various historical research methods were employed in
conducting this study. In particular, the historical-comparative method was used to
analyze the unique characteristics of different historical periods and events by
comparing them and identifying their distinctive features. One of the significant
documents found in R-93 fund, inventory 15, file 1214
is Resolution No
.
252 of the
Tashkent Regional Executive Committee of the Council of Workers' Deputies, adopted
on March 16, 1951, titled “On the Results of the Execution of the Tashkent Regional
Local Budget for 1950.” According to the Tashkent Regional Executive Committee,
the region’s total revenue in 1950 amounted to 294,610 thousand rubles, while
expenditures accounted for 107.8% of the allocated budget. Revenues exceeded
expenditures by 40,172 thousand rubles
,
and in addition, as of January 1, 1951
,
there
were 16,700 thousand rubles in budgetary carryover balances [2]. At the same time, on
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March 17, the Regional Executive Committee sent an explanatory letter to the Ministry
of Finance of the Uzbek SSR regarding the final execution of the 1950 local budget
.
Analysis and Results.
In every sector, the issue of staffing holds a crucial position
as it ensures order and organization. During this period, personnel matters were
approved by the central authorities. The Deputy Chairman of the State Staffing
Commission under the Council of Ministers of the USSR, M. Kuzin, and Head of the
Department of the State Staffing Commission under the Council of Ministers of the
USSR, V. Sharov, officially approved the staffing structure of the Ministry of Finance
of the Uzbek SSR. This confirms that the staffing schedule of the Uzbek SSR’s
Ministry of Finance was approved by the central authorities.
According to the centrally approved staffing schedule, in 1948, a total of 390 staff
positions were allocated to the Ministry of Finance of the Karakalpak ASSR and nine
regional finance departments of the Uzbek SSR. The distribution was as follows:
Tashkent region – 44 positions
Samarkand region – 46 positions
Namangan region – 35 positions
Kashkadarya region – 36 positions
Fergana region – 42 positions
Khorezm region – 35 positions
Surkhandarya region – 35 positions
Bukhara region – 40 positions
Andijan region – 41 positions [3].
On January 27, 1948, the Minister of Finance of the Uzbek SSR, M. Isametdinov,
approved a total of 44 staffing positions for the Tashkent Regional Finance Department
[4]. Of these, 7 positions were allocated to the Taxes and Fees Department, meaning
tax officers made up 16% of the department's total personnel. In other regions, this
department typically had 6 staff positions. Archival records indicate that in larger
regions with 46 total staff positions, tax officers were slightly more numerous, whereas
in smaller regions with 35 staff positions, the number of tax officers was reduced by
one. This suggests that the need for tax personnel was directly related to the size and
economic activity of the region.
The department included the following positions:
Head of the department
Chief Inspector for Planning and Accounting
Chief Inspector for Collective Farm Agriculture and Income Tax Collection
Chief Inspector for Urban Tax Payments
Chief Tax Auditor
Tax Auditing Officer
The documents also provide information on the salaries of tax officials. The Head
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of the Taxes and Fees Department received the highest salary of 1,075 rubles, while
the lowest-paid position was the Auditor (Revisor), who earned 805 rubles.
According to the data provided in file 1186 of the R-93 fund related to the
financial sector, in 1950, the Tashkent Regional Finance Department had 14 employees
who were members or candidates of the Communist Party of the Soviet Union (KPSS)
and 2 employees who were members of the All-Union Leninist Communist Youth
League (VLKSM). Among the department’s employees, 19% were highly qualified
specialists with higher education, while 25% had specialized secondary education.
In 1953, Tashkent region consisted of 22 districts, each with its own staffing
schedule. A total of 7 tax-related divisions operated across these districts, and the
workforce in this sector numbered 533 employees in total [5].
According to data from January 1, 1955 [6], the district and city financial
department heads in Uzbek SSR included representatives from 28 different
nationalities in Tashkent region’s 22 districts and 6 cities, with 15 of these
representatives being Uzbek.
As per the records from January 1, 1955 [7], the head of the Tashkent Regional
Finance Department, Elchibekov Yakov Karpovich, officially approved the staffing
structure. The department had 40 staff positions, while 6 positions belonged to the
Taxes and Fees Department, which was headed by Koshelov Aleksandr
Aleksandrovich, who was born in 1900 and had worked in the finance sector since
1926. He was of Russian nationality, had a secondary education, and had been serving
as the head of the department since 1948.
Within the 6 positions in the Taxes and Fees Department, there were:
3 Russians
1 Armenian
1 Uzbek
1 Jew
Of these employees:
1 Uzbek and 1 Russian had higher education,
3 had specialized secondary education,
1 had incomplete secondary education.
Conclusion.
In conclusion, it would be beneficial to create websites on social
media that reveal the history of taxes for our people, collaborating with historians and
tax specialists to continuously update them with relevant information. This would help
in providing valuable insights into the history of taxes.
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List of References:
1.
OʻzMA, R-93, Inventory 15, File 1214, Page 2.
2.
OʻzMA, R-93, Inventory 15, File 1214, Page 2.
3.
OʻzMA, R-93, Inventory 15, File 1098, Page 40.
4.
OʻzMA, R-93, Inventory 15, File 1098, Page 5.
5.
OʻzMA, R-93, Inventory 15, File 1504, Pages 1-2.
6.
OʻzMA, R-93, Inventory 15, File 1516, Pages 150-163.
7.
OʻzMA, R-93, Inventory 15, File 1516, Pages 166-167.
8.
OʻzMA, R-93, Inventory 15, File 1186, Page 3.
