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Fiscal Sociology as an Alternative Approach to the Public Finance: Pioneers -

This article, as an alternative approach to the public finance which is about fiscal sociology is started from the differences between the Continental Europe and Anglo-Saxon tradition wherein the public finance emerged as an independent discipline. It asserts that this discrepancy in emergence continuum is decisive in contemporary public finance discipline. In this article the neoclassical public finance approach that addresses financial issues by reducing it in technical field and by breaking it up from its social and historical context will be evaluated critically by the standpoints o f Goldscheid, Schumpeter and O ’Connor who could be taken as pioneers.