Dadashev A.Z.Moscow State University of Economics, Statistics and Informatics (MESI), Moscow, Russian Federation azd120840@yandex.ru
Subject The article considers theoretical and methodological approaches, using which, it is possible to further develop the theory of finance. Objectives The study aims to disclose the nature of finance based on the doctrine of expenses and income of the State, expansion of the functions of the State, and increase in fiscal burden of the economy. Methods I analyze finance as a triune set of interconnected public finance, finance of organizations (enterprises) and finance of citizens (personal finance, finance of households). I consider the above components of finance as a uniform system of money flow, as a financial system of the country, in which all parts are autonomous; however, changes in one part will definitely appear in others. Results I have developed a unique structure of purposes and functions of each of the three subsystems of the financial system. The study defines regularities and features of finance formation and development within the economy of each civilization, i.e. slaveholding, feudal, and capitalist (market). It shows the influence of productive forces development on public relations, the structure of functions and objectives of the State that require increasing the tax burden of the economy to ensure financial security. Conclusions As opposed to pre-capitalistic civilizations, in the 20th century, taxes and other mandatory social payments provide for State revenue formation. In social States, the expenses for social policy implementation are dominating, and the significance of tax revenues as part of public revenue is decreasing, however, the leading role of tax revenues continues.
Keywords: taxes, income, expenses, financial resources, financial system
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