PHILOSOPHICAL FUNDAMENTALS OF THE THEORY OF PUBLIC FINANCE
Анотація
Introduction. The theory of public finance is based on deep philosophical questions, on the achievements of political economy, political science, and especially on the dominant philo sophical doctrines that explain the processes of existence, consciousness and patterns of their development.
The purpose of the article is to investigate the peculiarities of the philosophical foundations of the western theory of public finance in comparison with modern domestic financial science, which still partially adheres to the worldview approaches of the Soviet financial school.
Methods. The methods of comparison, logical analysis and abstraction are used in the work.
Results. The article considers the key philosophical problems and their impact on the theory of public finance. The role of material and ideal principles for public finances is clarified. The differences between metaphysical and dialectical approaches to the interpretation of financial phenomena are established. The consequences of the confrontation between rationalism and empiricism for financial science are outlined. The advantages and limitations of the inductive and hypothetical-deductive method are revealed. The role of verification and falsification as ways to verify the truth of scientific knowledge has been studied. The differences of ontological and epistemological accents of the western and domestic theory of public finances are revealed. A certain alternative of dialectics and formal logic as research paradigms has been established. The shortcomings of the excessive orientation of domestic science to attempts to formulate concepts and categories in the style of philosophical essentialism, generally rejected in the West, are pointed out. The advantages and limitations of the historical approach in the study of public finance are shown.
Conclusions. It is proved that the research basis of the theory of public finance should be the observance of a clear sequence in the philosophical triad: dialectics – logic – metaphysics. It is noted that the prospects for the development of domestic financial science lie in the plane of implementation of the philosophical and methodological achievements of western science while preserving the national identity.
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DOI: https://doi.org/10.35774/sf2020.04.087
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West Ukrainian National University