Фіскальна політика держави: сутність та аналіз особливостей складових з їх компонентами [The Fiscal Policy of the State: the Essence and the Analysis of the Features of its Constituents with their Components]
Journal Title: Traektoriâ Nauki - Year 2018, Vol 4, Issue 8
Abstract
The purpose of the article is to identify and analyze the features of the constituents of the fiscal policy of the state with their components. The fiscal policy of the state as one of the key components of the state financial policy: 1) plays an essential role in regulating the economy by influencing the state revenues and expenditures; 2) is caused by a number of factors (causes), in particular the requirements of the European integration processes, decentralization and the fight against systemic crisis phenomena in the economy. Today, Ukraine's fiscal policy does not fully realize its potential, which determines the relevance of the issues raised in the work. It has been clarified that the fiscal policy of the state should be understood as the purposeful policy in the field of state budget revenues, the policy of establishing (defining) and receiving (accumulation) of its revenues (i.e. the state budget) in order to solve such key (main) tasks as : 1) reduction of the general level of unemployment; 2) raising the standard of living of the population; 3) stimulation of entrepreneurial activity (initiative); 4) prevention of inefficient use of resources; 5) development of innovation and investment activity; 6) preventing the growth of inflation. It has been found out that the main (key) integral structural components of the fiscal policy of the state are: 1) the policy of state income (revenues), which consists of the targeted activity of the state in regulating tax, non-tax and other revenues on a non-refundable basis in accordance with the legislation in force in a particular country (including fees for the provision of administrative services, transfers, own revenues (receipts) of budget institutions and organizations) in order to effectively perform state functions; 2) the policy of state expenditures, which should be understood as the targeted state activity in regulating budget expenditures, providing loans from the budget, repaying debt and placing budget funds in deposits, purchasing securities, etc. It has been proved that the strategic goals of the fiscal policy of Ukraine should be: 1) unshadowing the economy; 2) creating a favorable investment climate; 3) ensuring the investment of resources into the human capital, in the first turn, into the educational and professional potential; 4) optimization of the structure of budget revenues/expenditures; 5) carrying out the weighted debt policy, etc. The prospect of further research in this direction is the development of practical proposals (recommendations) for improving Ukraine’s fiscal policy in the context of anti-crisis measures.
Authors and Affiliations
O. I. Ogirko, Ihor Kret
Аналіз динаміки ринків маркетингових сервісів в аспекті антикризового стратегічного управління [The Analysis of the Dynamics of the Marketing Services Market in Terms of Strategic Management of Crisis]
Метою проведеного дослідження є визначення основних сучасних маркетингових сервісів за даними динаміки медіа ринку України. Маркетингові сервіси при цьому розглядаються як інструменти, що забезпечують антикризове управлі...
Оцінка інтродукції Albizia julibrissin Durazz у місті Херсоні [Evaluation Introduction Albizia julibrissin Durazz in Kherson City]
В статті піднімаються питання розширення асортименту декоративних рослин для озеленення міста Херсона. Розглядається ефективність широкого застосування у озелененні Херсона високо декоративного інтродуцента альбіцію ленк...
Cash-Cow into the Purse of Malaysian Property Investors: Students Housing Investment
Growing demand for higher education (HE) and increasing students enrolment in higher education institutions (HEI) has been a global issue especially in the last three decades and housing the growing student population ha...
The Model of Informational and Communicative Influence of the Subjects of Ensuring National Security on the Source of Threats [Модель інформаційно-комунікативного впливу суб’єктів забезпечення національної безпеки на джерело загроз]
The purpose of the article is to study and develop the main approaches to forming the model of informational and communicative influence of the subjects of ensuring national security in modern states on the source of thr...
Удосконалення техніко-тактичної підготовки дзюдоїстів на етапі виходу зі спорту вищих досягнень [Improvement of technical and tactical training of judoists at the stage of leaving high performance sport]
Об’єкт проведеного авторами дослідження – навчально-тренувальний та змагальний процес дзюдоїстів на етапі виходу зі спорту вищих досягнень, предмет – індивідуальний підхід до побудови техніко-тактичної підготовки дзюдоїс...