The concept of the state in the works of I.Kh. Ozerov: a sociophilosophical analysis

This research focuses on the scholarly views of pre-revolutionary and Soviet economist and financier Ivan Khristoforovich Ozerov (1869–1942) on the institution of the state. The influence of ancient philosophers and modern anarchists on Ozerov's views on the "ideal state" model is analyzed. Various approaches to defining the foundations of statehood are considered. The focus is on the socio-cultural foundations of statehood, based on the unique interconnection of the social, political, and economic spheres. The paper analyzes Ozerov's tax policy concept, the social basis of which is the evolution of statehood. Special attention is paid to the role of economic factors and the level of organization of the tax system at certain stages of state development. The role of society in organizing the state through the formation of a public union is also considered. The idea of ​​the interconnectedness of the tax system and the state provides grounds for identifying the general socio-cultural foundations of statehood, expressed in the existence of a fair tax system, territorial and social unity of society, and universal taxation. The methodological basis of the work combines a systemic and comparative analysis of the political and legal ideas of ancient philosophers, thinkers of the Modern Age, the views of I. Kh. Ozerov and modern research. The principles of historicism, discourse analysis and philosophical reconstruction are applied, which allows us to identify and generalize the views of I. Kh. Ozerov on the development of the institution of statehood and reconstruct his concept of the state. The scientific novelty of the study lies in the introduction of the interpretation of the state as a union of a public nature into scientific circulation. The work shows that this type of state organization is based on such socio-cultural foundations as justice, unity, and universality. At the same time, it is noted that in the works of I. Kh. Ozerov there is a significant criticism of the existing regime, but there is no alternative. Based on the study of his views, it is concluded that a union of a public nature presupposes a special type of social structure, which can be expressed both in a republican and anarchic form of government. Ultimately, it is substantiated that the state in the works of I. Kh. Ozerov represents a form of social organization that presupposes the complete fusion of the social and political spheres with the goal of achieving national well-being.

I. Kh. Ozerov, state, public union, social structure, legal state, tax policy, universality, fair, unity, welfare