Українська класична школа публічних фінансів

This article is the second in the triad of publications devoted to national scientific school of finance, its nature, place and role in the world economic thought. The views of representatives of Ukrainian classical scientific school of public finance, which has gained worldwide recognition, are analyzed. It is shown that they have been formed at both the national soil, and under the influence of progressive ideas of the world economic trends. The eighteenth century period is investigated, when the Ukrainian scientific environment has undergone qualitative changes in social consciousness, embodied in formation of the financial science. The emphasis is made on the transition from a purely philosophical understanding of the content of economic relations to a pragmatic analysis of the laws of functioning and evolution of the socio-economic system and public finance. The main achievements of social and philosophical thought in Ukraine are revealed, which became an integral part of the theoretical and methodological foundations of public finance of the national classical school. In conditions of constant pressure from the Russian authorities and restrictions of rights, incorporation of national-wide principles the representatives of the classical school of public finances have managed to maintain commitment to liberal democratic principles of organization and functioning of the financial sector and national identity of approaches to financial management. The findings presented in the article have shown that domestic classical scientific school of public finance was the one of the important theoretical and methodological foundations of the modern school of public finance in Ukraine.