THE EVOLUTION OF FINANCE AS AN ECONOMIC CATEGORY
V. Z. Balikoev
Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: funds for its own benefit. finance, economic category, taxes, non-tax revenues, rights and obligations in financial relations, optimum taxation, social policy
Abstract
The article considers the history of the development of “finance” as an economic category - from the emergence of its primary forms in the Ancient World to our time. The development of the finance category is closely linked to the economic development of society and the stages of the formation of economic teachings. The contribution of each economic era and some economists to the content of finance is analyzed. In this process, the peculiarities of the contribution of Russian history as a whole and, among other things, the period of the planned economy are emphasized. The article emphasizes a simple economic truth - money must be able to collect and money must be able to spend - the state has the right to collect taxes in the budget as its economic basis, but it also has the obligation to its population to spend the collected funds for its own benefit.
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