THE IMPORTANCE OF THE JURIST AND ECONOMIST GHEORGHE N. LEON IN THE EVOLUTION OF FINANCIAL SCIENCE

The economical-financial problems have always constituted a challenge far all the decisional factors at the state level and not only, thus the financial sciences which also aim to regulate the relationships to create, assign and use the financial funds of the state and of the public institutions, destined to satisfy the social-economical needs of the society recorded a great doctrinal interest. Thus, a series of jurists and economists had understand the necessity and opportunity of knowledge in the domain of financial science, of the financial law, taking into consideration the fact that the difficulties which they have met at those times obliged them to take the responsibility to make every simple citizen and every person with political or administrative responsibility by the state understand the problems of public administration. In approaching the given subject I have chosen to use some of the methods of scientific research, respectively: the historical method (financial science being presented succinct through the process of its evolution along the years), interpretation methods and a combination of quality and quantity approach, namely the method of analyzing archive documents and the studies of professor Gheorghe N. Leon. In these contexts have asserted and developed himself in the university and political environment, Gheorghe N. Leon, having a rich activity of intellectual creation, approaching in his works the complex aspects of the science of financial law. Thus, starting with the rules and principles of this domain, Gheorghe N. Leon had realized a veritable incursion in the history of finances and in the theory of taxation, public and budgetary credit. Analyzing a part of his scientific works, we can affirm that a personality with such a complex structure, like Gheorghe N. Leon is hard to define, but surely, through the prism of his works and through his long-lasting and rich scientific activity, his name can be mentioned among the personalities of the academic education in the domain of financial science. At the same time we can affirm that in this actual period, when public finances represent an essential component of social-economical life of any nation, the scientific process of the most economists, the process of approaching notions and concepts specific to this domain was and remains fully justified.