Фінансово-правові вчення в Україні у першій половині XIX сторіччя: історичний нариc

Abstract

У статті розглянуто актуальні питання стану фінансових та фінансово-правових вчень в Україні у першій половині ХІХ сторіччя, який визначено як перший етап періоду виникнення української науки фінансового права, протягом якого розпочалася систематизація й узагальнення вітчизняного та світового досвіду у вивченні і викладанні фінансів та фінансового права. Цей етап характеризується появою наукових праць українських фінансистів М. А. Балудянського, М. Х. Бунге, С. Ю. Десницького, Д. П. Журавського, Т. Ф. Степанова та інших. В працях цих науковців-фінансистів були закладені концептуальні засади виникнення та розвитку власне фінансово-правових вчень.

The history of the financial - legal thoughts is a set of financial and legal theories, provisions, generalizations, proposals presented in its development, which is the source of effective scientific and practical activity. It embodies the historical experience of building a financial system, the implementation of financial activity and its legal support, and, ultimately, the formation of financial legislation. The development of the science of financial law in the XIX - early XX century is characterized not only by the influence of the world financial thought and the methodological traditions, but also the emergence of new provisions in relation to the subject and method of financial and financial-legal science, attempts to distinguish the science of financial law from financial science, as well as the outline of financial and legal issues, the identification of trends in science, etc. However, during this period, the influence of the theory of finance on the right was still preserved, in particular, economic relations were taken as the basis; the connection with political economy was maintained; the efficiency of the financial sector was investigated in terms of the impact of the financial policy of the state, as well as through the connection of material production with the finances and activities of the state. In Ukraine the first stage is characterized by the emergence of scientific papers by Ukrainian financiers M.A. Baludyanskiy, M.H. Bunge, S.Yu. Desnitskiy, D.P. Zhuravskiy, T.F. Stepanov and others. At that time, Ukrainian financial and financial-legal science existed within and as part of the Russian. At the stage of the formation of 's financial science, special attention is attracted by the works of M.F. Orlov, M.M. Speranskiy and M.I. Turgenev, since it was in them for the first time, the most fully managed to develop the theoretical foundations of the most important areas of financial science: the doctrine of the budget, taxes and state credit. In the writings of the scientists of that time, the foundations of the theory of financial science as a system of interconnected concepts and categories were laid. Along with the formation of academic financial science within the framework of political economy, which was primarily promoted by the scientific activities of the representatives of the "German-Russian school", at the beginning of the nineteenth century, financial-legal ideas and concepts of individual components of financial law began to be formed and actively developed. Their characteristic feature was that they were the product of a new outlook built on principles fundamentally different from feudal values. The study of the evolution of the Ukrainian financial and legal thought of this period shows that it has undergone certain stages. The first stage is the period from the end of the 17th to the 1960's, during which the systematization and synthesis of domestic and world experience in the study and teaching of finance began. The second stage covers the period 60-90-ies of the nineteenth century, during which the distinction is drawn between the science of financial law and its attempts to distinguish it from financial science. The third stage covers the period 90-ies of the nineteenth century. Up to 1917, during which there was a qualitative and quantitative development of the science of financial law.