Bernard Bosanquet's "Philosophical Theory of the State" is a classic philosophical treatise devoted to the analysis of the essence of the state, its functions and place in society. The author explores the concept of the state as a collective entity that has its own mind, goals and objectives. Bosanquet examines questions about the nature of power, law, the role of citizens in the state, and the relationship between the individual and the collective. This work is an important contribution to political philosophy and will help readers better understand the nature and importance of the state in the modern world.