Tkachenko L.I. SCIENCE OF PUBLIC FINANCE IN RUSSIA (16th – 20th CENTURIES)
DOI: https://doi.org/10.15688/ek.jvolsu.2025.2.13
Liudmila I. Tkachenko
Candidate of Sciences (Economics), Associate Professor, Department of Finance and Accounting, Institute of Economics and Management,National Research Tomsk State University,Lenina St, 36, 636050 Tomsk, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0003-0973-2243
Abstract. The purpose of this article is to study the origin and development of financial science in Russia in terms of public finance in the period from the 16th to the 20th centuries. During this period, scientific perspectives on public finance were established. The focus of this study was driven by the urgent need to analyze the origin, formation, and development of scientific views on the concept of “finance,” which played a significant role in the advancement of financial science and shaped the theory and practice of public (state) finance. This article provides a well-reasoned account of the emergence of financial science as a discipline that evolved from political economy. Many financial issues of the period under review were considered part of cameralistics, a field that influenced the character of public finance by imparting an imperative nature to it. It was only by the 19th century that the term “finance” became firmly established in scientific discourse, accelerating the development of financial science and financial relations – specifically, those concerning the formation and expenditure of state treasury funds and the establishment of Russia’s financial system. The retrospective analysis conducted here enabled the formulation of a scientific perspective on the subject of financial science, reinforced the imperative nature of public finances, and advocated for the use of a systemic approach as an effective method for studying public finance.
Key words: finance, public finance, science of finance, cameralistics, government revenues, government expenditures, imperative nature.
SCIENCE OF PUBLIC FINANCE IN RUSSIA (16th – 20th CENTURIES) by Tkachenko L.I. is licensed under a Creative Commons Attribution 4.0 International License.
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