Nebrat V. Evolution of the theory of public finance in the economic thought of Ukraine

The object of the study is a process of evolution of the theory of public finance as a part of Ukrainian economic thought in the context of the economy growth, changes in the nature and objectives of the state, the transformation of state-owned financial institutions. The aim of the work lies in determination of the main factors, stages and features of the formation and evolution of the theory of public finance in the Ukrainian economic thought in an integrated historical and theoretical analysis of scientific views on the public sector, the role of government and its financial institutions in providing of economic development. The methods of the research: institutionally-evolutional, system, causal and teleological approaches to identify the relationship of economic practices, development of economic thought and development of the theoretical foundations of financial policy. Theoretical and practical results: revealed the nature of the institutional factors that make the state's regulatory activities and the results of the financial and economic reform inconsistent with the rigorous principles of the organization of public finances. Novelty: elaborated the periodization of the development of the theory of public finance in Ukraine; identified key factors of interaction theory and practice of public finance; characterized the features of the evolution of theoretical views on public finance and fiscal policy in Ukraine. The results have been introduced. Area of application - public authorities and universities.