Фіскальна політика держави на різних фазах економічного циклу: сутність, види та принципи формування [The Fiscal Policy of the State at Different Phases of the Economic Cycle: the Essence, Types and Principles of Formation]
Journal Title: Traektoriâ Nauki - Year 2018, Vol 4, Issue 7
Abstract
The purpose of the article is to present the essence and types of fiscal policy and to distinguish the basic principles of formation of the fiscal policy of the state at different phases of the economic cycle. It has been determined that the fiscal policy of the state should be understood as the policy in the field (sphere) of the state budget revenues, the policy for the establishment (determination) and receiving (accumulation) of its revenues (i.e. the state budget). It has been found out that depending on the phase of the economic cycle which the country’s economy is passing, taking into account the analysis of the factors (causes) of economic dynamics and instruments of influence, two types of fiscal policy of the state can be distinguished, namely: 1) stimulating; 2) restraining. It has been established that: 1) the main principles of the formation of stimulating fiscal policy include the following principles: the effectiveness of taxation; systemic and internal integrity of taxation; single tax; sufficiency; fiscal capacity; stress equilibrium; stability in taxation; 2) the basic principles of the formation of restraining fiscal policy are the following: the set of taxes; flexibility (elasticity) of taxation; the inevitability of the statutory liability; neutrality of taxation. The prospect of further research in this direction is the development of theoretical, methodological and practical recommendations for the improvement of Ukraine’s fiscal policy within the framework of anti-crisis measures.
Authors and Affiliations
O. I. Ogirko, Ivan Kurilin
Keywords
Related Articles
- EP ID EP360281
- DOI 10.22178/pos.36-4
- Views 64
- Downloads 0
Кібернетична безпека та бізнес-розвідка в системі діагностики економічної безпеки підприємства [Cybernetic Security and Business Intelligence in the System of Diagnostics of Economic Security of the Enterprise]
The purpose of the article is to determine the place, the role and features of cybernetic security and improve the business intelligence scheme in the system of diagnosing economic security of the enterprise. It had been...
Эксперименты композиторов эпохи русского авангарда в области синтеза искусств [The experiments of composers of the Russian avant-garde epoch in the field of arts synthesis]
В статье научно обоснованы особенности авангардного искусства, которое направлено на поиск синестезийной общности художественных языков и трансформацию эстетической реальности. Выявлены основные черты экспериментальной д...
TiO2 Thin Films by Solution Technique for Solar Cells
Titanium dioxide has a number of applications in solar cells. In this study, TiO2 thin films were synthesized using a simple but less expensive, low temperature and large area deposition method referred to as chemical ba...
Зіставний аналіз фреймових структур концептів британських та українських діалогічних жанрів усного природного формату спілкування [Contrastive Analysis of the Concept Frame Structures of the British and Ukrainian Dialogical Genres of the Oral Natural Communication Format]
Стаття присвячена зіставному дослідженню лінгвокогнітивних особливостей британських та українських мовленнєвих жанрів усного природного формату діалогічної взаємодії. До жанрів цього формату відносяться розмова, бесіда,...
Удосконалення технології отримання технічного етанолу з альтернативної сировини [Improving the Technology of Obtaining Technical Ethanol from Alternative Raw Materials]
The purpose of the article is to study the properties of fallen leaves as raw materials for the production of bioethanol; Improvement of the technology of recycling cellulosic raw materials into bioethanol in the most en...