Genesis of the cultural approach in economics

In the context of the modern understanding of the state budget, it is believed that the socio-cultural sphere does not bring obvious income, and, accordingly, it is considered by some economists and practitioners as «dependent sphere». The author conducted a study on this topic and attempted to refute this opinion. This article shows the role and importance of culture in the economy and suggests taking it into account in the well-known production function, and considering its expenditures as investments from which a return is expected. This approach is based on the works of famous economists of the past and present. It fits into the behavioral principles of cross-scientific research, where a person is a key resource for the development of the economic sphere of any state, since the culture, traditions and values, religion and other humanitarian components existing in a particular country at a particular time are reflected in economic growth.