Mikhail Tugan-Baranovsky (Russian: Михаил Иванович Туган-Барановский, Ukrainian: Михайло Іванович Туган-Барановський, Mykhailo Ivanovych Tuhan-Baranovskyi) was a Ukrainian economist, politician, statesman. He is remembered as one of the founders of the National Academy of Sciences of Ukraine and one of the earliest Ukrainian ministers of finances in the Vynnychenko's General Secretariat of the Central Council of Ukraine. In professional circles he is remembered as a leading exponent of Legal Marxism in the Tsarist Russian Empire and was the author of numerous works dealing with the theory of value, the distribution of a social revenue, history of managerial development, and fundamentals of cooperative managerial activities.