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Cameralism and cameralists: from the history of world financial thought

Title:

Cameralism and cameralists: from the history of world financial thought

Authors:


Tuchak, T.


Bibliographic description:

 

Tuchak, T. (2017). Kameralistyka i kameralisty: iz istorii svitovoi finansovoi dumky [Cameralism and cameralists: from the history of world financial thought]. Socio-Economic Problems and the State. 17 (2), 183-190. http://sepd.tntu.edu.ua/images/stories/pdf/2017/17ttvsfd.pdf


Issue Date:


 

1-dec-2017



Submitted date:

   

sep-2017


Publisher:
 

Ternopil Ivan Puluj National Technical University


UDC:


 

336.22.172.1



JEL:



B4
B5


Keywords:



governance
state economy
mercantilism
meritocracy
cameralism
tax administration


Abstract:




The article deals with cameralism as a study of state economy management, which appeared at the end of the XVI century. The fact that cameralism was taught as a discipline in Germany and other European countries was mentioned. Cameralism has been taught at Kharkiv University since its appearance at the beginning of XIX century. The roots of tax administration discipline, which is studied in higher educational institutions of financial and economic specialization, can be found in cameralism. Cameralists believed that welfare of a state was based on: order, property, commerce and taxation with dominance of order. Cameralists can be relatively divided into two categories: scholars and bureaucrats. The first ones propagated and theoretically justified the ideas of cameralism. The second ones served to monarchs of developed European states. Nowadays there are some themes and problems that governments and fiscal authorities are interested in - the doctrine of significance of strong authority and good state governance, of law and order benefits. All the above mentioned facts promote the revival of cameralism ideas.


Description:

 

Supplementary data associated with this article can be found, in the online version, at http://sepd.tntu.edu.ua/images/stories/pdf/2017/17ttvsfd.pdf


URI:

  

http://elartu.tntu.edu.ua/handle/lib/22747


ISSN: 


2223-3822


Copyright owner: 


Scientific Journal "Socio-Economic Problems and the State", 2017


URL for reference material:





http://sepd.tntu.edu.ua/images/stories/pdf/2017/17ttvsfd.pdf
https://mises.org/library/who-were-cameralists
http://www.hetwebsite.net/het/schools/cameral.htm
https://books.google.ru/books?isbn=0387097791
http://www.hsozkult.de/event/id/termine-25049
http://www.vestnik.vsu.ru/pdf/pravo/2014/01/2014-01-12.pdf
https://www.movisol.org/roots.pdf


References:

1.Andrushenko, V. L. & Tuchak, T. V. (2013) Moralno-etychni imperatyvy podatkiv ta opodatkuvannia (zakhidna tradytsiia) [Moral and ethical imperatives of taxes and taxation (western tradition)]. Kiev: Alerta. (in Ukrainian)
2.Andrushenko, V. L. & Tuchak, T. V. (2016) Podatkova derzhava [Tax power]. Kiev: Alerta. (in Ukrainian)
Murray, N. Rothbard (2012) Who were the Cameralists? Mises Institute. Austrian economics, freedom and peace. Available at: https://mises.org/library/who-were-cameralists. (accessed 6 September 2017).
3.The Cameralists. Available at: http://www.hetwebsite.net/het/schools/cameral.htm (accessed 20 October 2017).
4.Small, A. W. (2001) The Cameralists. The Pioneers of German Social Policy. Kitchener: Batoche Books.
The Beginnings of Political Economy: Johann Heinrich Gottlob von Justi. (2009). Erfurt: Springer. Available at: https://books.google.ru/books?isbn=0387097791 (accessed 25 October 2017).
5.Roessner, P. (2014) Mercantilism and Cameralism – New Approaches and Reconfigurations. Available at: http://www.hsozkult.de/event/id/termine-25049 (accessed 11 November 2017).
6.Andrushenko, V. L. (2003) Kameralistyka: vytoky fiskalno-administratyvnoi nauky [Cameralistics: the origins of fiscal-administrative science]. Bulletin of the Tax Service of Ukraine, vol.4, pp. 46-53.
7.Khokhlyak, V. V. (2014) Osobennosti stanovlennya finansovogo prava kak uchebnoy distsipliny v sisteme universitetov Rossiyskoy imperii v pervoy polovine XIX veka. [Peculiarities of becoming a financial law as a teaching discipline in the system of universities of the Russian Empire in the first half of the XIX century]. Vestnik voronezhskogo gosudarstvennogo universiteta. [ Bulletin of Voronezh State University] (electronic journal), no. 1, pp. 96-105. Available at: http://www.vestnik.vsu.ru/pdf/pravo/2014/01/2014-01-12.pdf (accessed 15 September 2017).
8.Spannaus, N. (1996) From Cameralism, to the American System of Economics. American Almanac, pp. 1-11 Available at: https://www.movisol.org/roots.pdf (accessed 25 November 2017).


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Scientific Journal "Socio-Economic Problems and the State", Vol.17, No.2

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