The Revolution of 1905 forced the Russian autocracy to accept the convocation of the State Duma. After the Revolution's defeat, the Duma belonged to a new political system in which the Tsar conserved a very great power. The promulgation of the Law of March 8th 1906 imposed a significant restriction on the budgetary prerogatives of the Duma and allowed the Administration to maintain a real control over the financial field. In the facts, the political confrontation between tsarist power and liberal members of the Parliament did not make possible to engage the needed thorough reform of the structures and management practices of the Russian finances. This paper aims to clarify the stakes and reality of the changes as a result of the Revolution of 1905 and the formation of parliamentarism in the public finances development of the imperial Russia.