THEORY AND HISTORY OF FINANCES

IEFYMENKO Tetiana ¹, LEONENKO Petro ²

¹SESE “Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-9163-3959
²State Educational and Research Organization “Academy of Financial Management”

The methodological foundation of Tugan-Baranovsky's economic views (dedicated to the 150th anniversary of his birth)

The basic milestones of life and scientific, educational, social, political activity of the famous Ukrainian scientist Mikhail Ivanovych Tugan-Baranovsky (1865-1919) are highlighted in paper. The latest works of national and foreign researchers, dedicated to scientific contribution of the scientist, are analyzed. Different understanding of the structure and methodology of philosophical and economic literature is presented and question of its application to the study of M. Tuhan-Baranovsky’s scientific heritage is discussed. It is determined the basic blocks of questions posed and solved by the scientist in the field of political economy (economic theory), history of economics and economic thought, theory of cooperation, socialism, money turnover and its regulation. The main attention is paid to investigation of theoretical and methodological achievements as a result of scientific innovation of M. Tuhan-Baranovsky, firstly including the method of "organic synthesis". Research of methodological aspects of the scientist’s heritage is made based on retrospective of the world and national economic thoughts’ development of the last third of the nineteenth century and early beginning of the twentieth century. Different contexts of analysis of economic laws and economic interests and specifics of their interpretation by M. Tuhan-Baranovsky are presented. The novelty and originality of the new type of Tuhan-Baranovsky’s books on political economy and theory of cooperation are disclosed. In close connection with M. Tuhan-Baranovsky theoretical heritage a list of unexplored and discussion issues of the modern economic thought methodology are outlined and highlighted.

Keywords: political economy (economic theory), history of economics and economic thought, methodology of economics, philosophy of economics, theory of value, free exchange economy, economic laws, economic interests.

JEL: A40, B10, B30, B31, B41.

Iefymenko T. . The methodological foundation of Tugan-Baranovsky's economic views (dedicated to the 150th anniversary of his birth) / T. . Iefymenko, P. . LEONENKO // Фінанси України. - 2015. - № 2. - C. 7-26.