Finances have appeared on the stage of social-political life on the background of the development of the production factors and of the monetary relations, with the appearance of the state and the establishment of its public power as a collector of duties and taxes. In this article, the author highlights the evolution of economic thought through which it has been possible to efficiently integrate public finances from taxes and duties within the framework of economic classicism. The purpose of the research resides in the evolutionary study of the fiscal relations through the prism of the economic thought.