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The article considers the conceptual basis of redistribution as an economic phenomenon that occurs at different levels of the economic system (household, market, state). The types of redistributive effects are determined: market redistribution (provided by the price mechanism) and public redistribution (formed as a result of the functioning of the public sphere). Key attention is paid to social redistribution, which proposes to distinguish between fiscal (carried out through the system of public finance through taxation, transfers) and non-fiscal (arising from government actions that affect the functioning of the market). The links between public redistribution and views on justice have been explored. Philosophical and moral-ethical aspects of public redistribution are considered. Attention is paid to the criteria of redistributive justice. Some provisions of the theory of public finance on the interpretation of the phenomenon of social redistribution are revealed. It is noted that consideration of the conceptual foundations of public redistribution requires a philosophical vision of justice, consideration of the procedural aspects of finding a political compromise in a modern democratic society, as well as an assessment of the economic effects associated with redistribution. It is noted that for a clear understanding of the overall effect of redistribution processes it is necessary to simultaneously analyze the efficiency of market exchange, the perfection of mechanisms of primary distribution of income by the market and the direction of fiscal redistribution and transfer policy through the public finance system. The lack of unambiguous criteria for ensuring redistributive justice is emphasized. This necessitates the widespread application of the criterion of injustice. The need to realize the importance of recognizing inequality as a methodological principle of economic functioning is pointed out. It is noted that this will contribute to a more rational formulation of normative goals and priorities of the state redistributive policy in applied research of public finance.

REDISTRIBUTION AND JUSTICE: PHILOSOPHICAL FUNDAMENTALS AND VIEWS OF THE THEORY OF PUBLIC FINANCE