Financial science at Kazan University in the 19th century

Abstract

This article presents the results of a survey of the origins and development of the Kazan school of financial law at Kazan University during the era of significant transformations in the interplay between Russia’s legal, state, and economic systems. The critical role of reforms in the first half of the 19th century, which were a response to the evolving economic and political landscape of Russia, in shaping the principles of financial law as a science was demonstrated. A detailed analysis of the pioneering views and works of such financial scholars as I.Ya. Gorlov, E.G. Osokin, D.M. Lvov, and P.A. Nikolsky was performed, highlighting their pivotal impact on the emergence of financial science at Kazan University. It was concluded that, by the mid-19th century, Kazan University had established a distinct financial law school, thus contributing considerably to the financial law doctrine of pre-revolutionary Russia.

Keywords

• kazan university
• kazan school of financial law
• tax
• science of financial law
• political economy
• scholars
• system of financial law
• financial theory