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The study of the methodological foundations of the development of public finance is an important area reflecting the needs of modern society and the evolution of the economic and social environment. It is noted that the methodology of public finance development is of great theoretical importance and helps to improve the efficiency of management and use of public resources to achieve goals related to economic development and the well-being of society. A scientific basis has been developed to solve the problem of theoretical and methodological substantiation of the development of public finance in modern economic conditions. Various approaches to the study and practice of the development of the financial system of the public sector are explored from the point of view of both systemic and evolutionary approaches. A system of methodological principles for the development of public finance has been defined, which includes procedural and structural principles for the development of the system. The features and conditions of the methodology for the development of public finance, its objects and subjects, and empirical methods of its research are described. The levels of methodology for the development of the public finance system are presented. It is concluded that proper management and optimal use of public resources contribute to public welfare, economic development and social justice. It is proved that the practical implementation of the methodology for the development of public finance provides for the development of a mechanism for managing public finances. The results of the research can be used to develop and improve public finance development policies, optimize their use, as well as to develop new methodological approaches, tools and strategies aimed at improving existing public finance management practices. Research on the methodological foundations of public finance development has the potential to solve social problems, improve the efficiency of public finance management and create a favorable economic environment for society as a whole.
Angelina et al. (Thu,) studied this question.