<p>Effective system and management of monetary circulation in the economy is one of fundamental research disciplines. However, this aspect falls out of the research subjects of scientists and economists. Economists are rather interested to what extent the abstractions, put forward in cash circulation theories, are valuable and topical from scientific viewpoint in the conditions of transformation of contemporary economy into digital. The article reviews the scientific abstractions of cash circulation theories in diachronic and synchronic aspects. The abstractions presented in the article will assist to ensure the effectiveness of the adoption and implementation of the decisions by the responsible authorities (monetary and tax budget bodies) in this area.</p>