Evolution of Public Finance in Selected Countries

This contribution deals with the evolution of public finance in two selected European countries. France and Germany were selected as countries to compare their evolution of public finance. The reason why the two countries were chosen is their general proximity to each other in many respects. From a professional point of view, i.e. from the point of view of the discipline of public finance, however, these are countries with different concepts of public finance disciplines. The contribution presents the historical background, context and consequences of this evolution. The relevant public finance evolution is divided into several historical stages in each country. The contribution focuses on each stage separately and points out solutions and effect of each stage. The main aim of the contribution is to confirm or disprove the hypothesis that the evolution of the public finance discipline was different in each of the selected countries. The scientific methods used in the article are analysis and synthesis, description and comparative methods.