Еволюція становлення поняття "фінанси" у системі політико-правової думки (XVIII – XX століття): історико-правовий аналіз

Abstract

Досліджено становлення та трансформація поняття «фінанси» у системі політико-правової думки з точки зору історико-правового аналізу в період XVIII – XX століття.

The scientific article is devoted to the research and complex analysis of the formation and transformation of the concept of «finance» in the system of political and legal thought in terms of historical and legal analysis in the period of XVIII – XX centuries. According to the results of the study, the author emphasizes that the term «finance» etymologically originates from the Latin «finis», ie the end. In medieval literature, this word used to denote the term of payment, and then to denote documents proving the repayment of the debt, which ended the transaction. Subsequently, any compulsory payment began to denote by the same term, so hence the term «finance» as a compulsory payment of a public organization. Later, the word «finance» in the German political and legal literature used to denote cunning, cunning, deception, extortion, because the collection of payments was accompanied by extortion and harassment. Subsequently, the negative meaning of the term disappeared, and first in France, and from the end of the XVII century and in other countries, the word «finance» began understood as the whole set of state material relations and as the totality of all funds available to the state ‒ its revenues, expenditures and debts. Prior to the emergence of private property, the team that met the individual and collective needs of its members had no need for the financial economy. The special nature of financial relations manifested in the fact that these relations are coercive, because without coercion to build a financial economy is impossible, because if coercion disappears in these relations, then the financial economy disappears. The moment of coercion “is carried out by the public-law union, which organizes the financial economy and the given legal relations, but if the public-law union is not able to apply coercion, then it will not have a financial economy.

Исследовано становление и трансформация понятия «финансы» в системе политико-правовой мысли с точки зрения историко-правового анализа в период XVIII – XX веков.