Chynchyk A. Development of the doctrine of taxation in the Ukranian economic thought of the second half nineteenth - early twentieth century

Object: the processes of formation and development of taxation in the development conditions of market economy in the Ukrainian lands of the second half nineteenth - early twentieth century. Purpose: to research the doctrine of taxation in the Ukrainian economic thought (the second half nineteenth - early twentieth century) on the basis of complex historical and theoretical analysis of scientific views on the social economy, the role of the state and taxes to provide social and economic development. Methods: to combination of the historical and logical analysis, to abstraction and to specification, the analysis and the synthesis, the comparative method, the system analysis, the economic-statistical method, the problem-chronological approach. Offered: for the first time: the concept study of "the doctrine of taxation" in the Ukrainian economic thought; improved: the essential characteristics of the doctrine of taxation in the Ukrainian economic thought of the second half nineteenth - early twentieth century, to determining the content of economic categories "tax", "tax system" and "tax policy", the periodization of development the system of taxation in the Ukrainian lands; were further developed: the scientific assessment of the theoretical achievements of Ukrainian scientists of the second half nineteenth - early twentieth century to the development of conceptual principles of the doctrine of taxation, the approach to analyzing the structure and dynamics of tax revenues to the all-Russian budget, the scientific-practical approaches to the characteristics of the key factors of taxation. The sphere to use: government agencies and educational institutions.