Abstract

For the first time, on the basis of statistical sources, the total income and expenses of Polotsk town in the last third of the 19th – early 20th century have been studied. The dynamics and structure of the revenue and expenditure parts of the budgets for 1875 and 1892, their share in the total amount of city budgets has been studied. The main sources of income for the city budget were tax revenues, the main of which by 1912 was the appraisal fee from real estate. By 1912, revenues received from the activities of urban enterprises began to play a significant role. The main items of expenditure were payments for military housing service. But a significant part of these expenses was compensated by benefits paid from the treasury. By 1912, expenses aimed at meeting the needs of the cities themselves became significant - the maintenance of city authorities, improvement, health and social spheres, public education of cities, and payments on city loans. These expenses, which have increased significantly compared to previous periods, clearly testified to the ongoing processes of modernization, the development of the financial system of Polotsk. However, there were no revenues from the enterprises, due to their absence, which could indicate the development of the infrastructure of the city economy.