Importance The article points out that an in-depth study of the works of the scientists belonging to the Italian school of finance of the 19th and the first half of the 20th century in the Russian modern economic science is quite a relevant objective. We emphasize the sizable contribution of representatives of this trend in the formation and development of world scientific thought, in general, and financial science, in particular. Objectives We studied the works of the Russian and foreign economists who have significantly contributed to the formation of science of finances, and we have also systemized the views of the Italian finance school representatives, and have characterized their importance for the economic science. The paper makes a retrospective analysis of tenets of the theory of finances in foreign science. Methods Based on the study of the contribution of the Italian school of finance to the global scientific thought, the paper forms a theoretical basis for a more systematic, credible and exhaustive examination of the global financial science development. The article points out that the study of the historical experience of the global finance science development, use of the legacy of scientific thought of the 19th and the first half of the 20th century can become the theoretical basis for the development of more productive strategies of financial policy of the modern States. Results The paper considers that knowledge acquired in this field is viable to apply in an educational process, to better understand the history of foreign economic (financial) science and the ways of modern economy's development. Conclusions and Relevance We conclude about the need to rethink the legacy of the Italian school of finance as a prototype of financial science in a new political economy.
Keywords: Italian finance school, financial phenomenon, financial science, financial economy, public finance
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