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AbstractThe main aim of the paper is to show and examine how culture shapes human progress; in particular—how values determine economic development. The author describes culture as an axiological sphere including values, rules, customs, beliefs attitudes and worldviews that are prevalent in a given society. According to the humanistic perspective (called cultural turn), adequate values and other axiological determinants have a very positive impact on economic development of each society. The author analyses Mariano Grondona’s twenty cultural factors: religion, trust in the individual, the moral imperative, two concepts of wealth, different views of competition, two notions of Justice, the value of work, the role of Heresy, education, the importance of utility, the lesser virtues, time focus, rationality, authority, worldview, life view, salvation from or in the world, two Utopians, nature of optimism, two visions of democracy. The main thesis of the Grondona’s work is that economic development and well-being of civilization depends on choosing a progressive value system by a society. The author emphasizes that a further study must be conducted to understand and apply scientifically this model.