Еволюція наукових бюджетних сентенцій
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Date
2015-02
Journal Title
Journal ISSN
Volume Title
Publisher
Київський національний торговельно-економічний університет
Abstract
Розкривається зміст світових науково-теоретичних розробок, які мають безпосереднє відношення до бюджетного процесу у широкому розумінні. Здійснюється їх загальне хронологічне впорядкування і виділяються характерні риси розвитку. Наголошується на формуванні в рамках теорії суспільних фінансів нової галузі знань – теорії наднаціонального бюджетного процесу.
The evolution of theoretical developments concerning fiscal issues originates from the XVIII century and is inextricably linked to the advancement of economic theory in general. Significant contribution to the development of fiscal science was made by representatives of macroeconomics, welfare economics, public sector economics and (somewhat later) public choice theory. In a separate field of public sector economics fiscal theory was segregated by R. Musgrave in the middle of the 20th century. It got the name of “public finance theory”. Today a few narrower branches are singled out within the public finance theory: theory of taxation, theory of public expenditure, theory of fiscal federalism, etc. A characteristic feature of the fiscal theory development in recent decades has been the emergence of scientific developments in the field of budgeting in international (supranational) unions. Thus the new branch of public finance theory seems to emerge – the theory of supranational budgeting.
The evolution of theoretical developments concerning fiscal issues originates from the XVIII century and is inextricably linked to the advancement of economic theory in general. Significant contribution to the development of fiscal science was made by representatives of macroeconomics, welfare economics, public sector economics and (somewhat later) public choice theory. In a separate field of public sector economics fiscal theory was segregated by R. Musgrave in the middle of the 20th century. It got the name of “public finance theory”. Today a few narrower branches are singled out within the public finance theory: theory of taxation, theory of public expenditure, theory of fiscal federalism, etc. A characteristic feature of the fiscal theory development in recent decades has been the emergence of scientific developments in the field of budgeting in international (supranational) unions. Thus the new branch of public finance theory seems to emerge – the theory of supranational budgeting.
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Keywords
бюджет, бюджетний процес, теорія, фінанси, економіка, budget, budgeting, theory, finance, economy
Citation
Бояр А. О. Еволюція наукових бюджетних сентенцій / А. О. Бояр // Вісник Київського національного торговельно-економічного університету. – 2015. – № 1. – С. 121–138.