Public finances in the context of the genesis and evolution of conceptual and categorical apparatus of financial science

Svitlana Boyko
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Svitlana Boyko: Bila Tserkva Institute of Economics and Management

Ukrainian Journal Ekonomist, 2015, issue 10, 31-35

Abstract: In the article the theoretical analysis of the peculiarities and contradictions of interpretation of the "public finances" category in the context of the genesis and evolution of conceptual and categorical apparatus of financial sciences is conducted. It is identified three stages of evolution of the conceptual and categorical apparatus of financial science according to the laws and peculiarities of its development in Ukraine: the presence and prevalence of the «public finances» category in the second half of XIX to the beginning XX century; its disappearance in XX century as a result of ideologization of finances according to Marx and Lenin's doctrine and the need of renaissance at the present stage of the financial development and the financial science. The theoretical structure of public finances the elements of which are public interest, public needs, public welfare, public revenues, public expenditures and public credit is elaborated.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2015:i:10:p:31-35

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