Abstract
The article presents a theoretical analysis of a command economy from
a historical perspective. Presenting the Soviet system, the author refers to the
Marxist-Leninist-Stalinist heritage. This is the spirit of the author’s analysis of
the system limited by demand or available resources and a discussion of the
forms of property and the methods of co-ordination used in the command
system as well as the specific system of budget development. At the same
time, the author emphasises that there is a lack of theoretical analyses of the
then used economic system as they were not conducted at that time, and thus
there are no indicators that would make it possible to lay down guidelines on
reforming such a system.