The article is devoted to the study of the structure and powers of the financial institutions of the Caucasian Region in 1827-1845, based on an analysis of the main provisions of the "Imperial Approved Institution for the Administration of the Caucasian Region" (1827). To achieve this, the article examines the features of the formation and activities of financial institutions at the national, regional (financial institutions of the Caucasian Region), district (financial powers of the district bodies of the Caucasian Region), and local (financial powers of the local bodies of the Caucasian Region) levels. It is noted that the Ministry of Finance, through its representatives in the Caucasus Committee, participated in the development of a general strategy for the region's economic development, which allowed the imperial authorities to combine general imperial interests with local specifics, creating a balanced model of financial management for the empire's outlying regions. Attention is drawn to the fact that the Caucasian Treasury Chamber played a key role in the financial management system of the region and adjacent territories, combining the functions of revenue collection, expenditure control, and methodological guidance for lower-level financial authorities. The status and powers of the district treasuries and certain local authorities and courts are described. It is concluded that the financial management model created at that time reflected the balance between unification and regional specificity that was characteristic of the Russian Empire throughout the 19th century.
Dyshekov Murat V. (Tue,) studied this question.