Учение за капиталистическия дух – Макс Вебер versus Вернер Зомбарт.

The article is devoted to the analysis in comparative aspect of the concepts of the formation of the spirit of the capitalism by the famous German scientists from the first half of the previous century Max Weber and Werner Sombart. In the history of economic thought, they are one of the first investigators of the specific interrelation between economy and religion. The later is performed as a self-dependent active force, which determines through its own distinctive economic ethic and religious moral the rise and the development of the capitalism in Western Europe. But the common features stop here, because according to Weber the spirit of the capitalism is a consequence mainly of the dissemination of the Protestantism, while Sombart underlines the plurality of the reasons, led to the rise of the capitalist spirit, as one of them is the role of Jews and Judaism for the development of the European capitalism. Both of the theories are object of many years contradictory criticism through the scientific community, but they continue to arouse interest as well to provoke the comprehension of the global problem about the future of the world capitalism and its social conditionality.