Historical aspect of the development of public revenue sources in Russia

The article examines the process of formation and development of the public finance institution with a focus on public revenues. It analyzes the historical path from the elementary financial practices of Ancient Rus to the modern forms of budget revenues. Special attention is paid to scientific approaches to the classification of public revenues, including the significant achievements of pre-revolutionary and Soviet financial theory in Russia. The article examines the impact of each stage of the development of the state revenue system on its current state. In conclusion, the article emphasizes the important relationship between the financial foundations of ancient civilizations and the theory of public finance in modern Russia, and explains at what stage the prototype of the modern system of public revenues in Russia was formed.