Prerequisite for Creation of Theory of Public Finance

The article reviews fundamentals of creation of the modern Theory of Public Finance from the viewpoint of analysis of the Doctrine of State evolution as one of the most important components of the Philosophical Science of Society. The authors have examined evolution of various forms of state structure formulated by outstanding Russian philosophers and lawyers: B.N.Tchitcherin (1828-1904), М.М.Коvalevskiy (1851-1916) and PI.Novgorodtsev (1866-1924). Different concepts of the basic classical theories of State have been classified in detail, as well as verbose listing thereof, manifold scientific trends of particular schools representatives have been reviewed. Different Theories of State underlie diverse Theories of Public Finance. The authors understand the very pinch of the Public Finance Science as the way of obtaining and rational redistribution of limited resources by a State. Therefore the article reviews the key scientific papers of the most big-names in this field in Europe, beginning from Neapolitan duke D.Caraffa (1406-1487), who may be considered the Farther of the Public Finance Science, and up to A.Smith (1723-1790) papers, who formed the Public Finance Science - one of the most dynamically developing science at present. The authors have systematized classical concepts of Public Finance depending upon key category thereof. The authors note in conclusion that the concepts and basic ideas set out in the article represent overall view of approach to understanding of phenomenon of State and apprehension thereof. Disclosure of verbose listing of the Theories of State features will allow to analyze economic ideas directed to create the Theory of Public Finance at its earlier stages, before the start of the classical period.