FINANCIAL CONTROL OF THE ACTIVITIES OF OIL PRODUCING COMPANIES AND OIL REFINERIES BY THE RUSSIAN OCCUPYING AUTHORITIES IN GALICIA DURING THE FIRST WORLD WAR

Abstract

The article discloses the process of organization of financial and economic control and management of the activities of oil producing companies and oil refineries by the Russian occupying authorities in Galicia during the First World War. It was found out that the managerial, financial and economic control over the activities of the oil industry in Galicia was carried out by the Office of Financial Affairs at the Military General Governorate of the regions of Austria-Hungary occupied by the Russian troops. The problems of taxation of the oil industry were considered separately. It was found that in the process of excise taxation they applied double standards. The mechanism of pricing of petroleum products was considered. The study was conducted based on archival materials which were introduced into scientific circulation for the first time.