Methodological aspects of state finance studies

The original methodological platform, which develops financial science in general and state finance in particular, is a dialectical method of cognition. Principles, laws, and categories of dialectics are important for understanding the nature of state finance. The basis of the proposed in the article theoretical and methodological approach to the disclosure of the nature of state finance laid the following philosophical categories, such as essence, phenomenon, content and form. It is revealed that the essence is an internal component of state finance, which is based on a set of necessary interconnections. The phenomenon is an external expression of the essence of state finance due to specific features and attributes. A special feature of the content of state finance is the constant desire for renewal, and their form is manifested through a combination of government revenue and expenditure relationships. The application of a systematic approach made it possible to state that the following features of systemic nature are characteristic of state finance: structuring; interconnection between constituent elements; purposefulness of functioning; integrity; self development. It is substantiated that the functions of state finance in the conditions of formation of the principles of sustainable human development are: reproductive; anti-crisis; accumulation; consolidation; balancing

state finance; financial science; methodology; dialectic method; system approach