Antonenko V. The Establishment and the Socio-Economic Foundations of the Functioning of the City Budgets of the Ukrainian SSR in 1920-s.

The level of the scientific elaboration of topic is analyzed, the source base is characterized and the theoretical and methodological foundations of the research are disclosed. It was found that the theme until now has not found the adequate coverage in the scientific literature, and therefore it is relevant. The sources are sufficiently representative for a full and comprehensive coverage of the subject. The complex of the principles and methods applied during the studying provided the opportunity to reconstruct the socio-economic rules for the functioning of the city budgets of the Ukrainian SSR in the 1920-s. On the bases of the analysis of the regulations of the Ukrainian Soviet authorities the process of the legal separation of the state and local finances of the Ukrainian SSR, the isolation of the Ukrainian cities' budgets from the system mentioned above is traced. It is determined that the main 'guides' in the case of the budget construction were 'The Temporary Regulations on the local finances' of 1923 and 'The Regulation on the local finances of the Ukrainian SSR' of 1926.