The analysis of Mikhail Tugan-Baranovsky’s academic heritage is presented in the article. The author tries to examine an ethical aspect and philosophical worldview of Tugan-Baranovsky's works and to present the views of different researchers on his philosophical worldview in the context of their historical realities. To achieve the aim, the author denotes Tugan-Baranovsky's philosophical position in different periods of his life, examines the evolution of his worldview from Marxism to idealism and reveals its chronological limits. The author's attention is focused on Tugan-Baranovsky's Neo-Kantian position. However, there is no common opinion among the researchers on which factors influenced the evolution of his philosophical worldview and his transition from Marxism to idealism. The present research is the first attempt to give a new interpretation of Tugan-Baranovsky's academic heritage.
Key words: socialism, Neo-Kantianism, ethics, Mikhail Tugan-Baranovsky.