ON CHARACTERISTICS OF THE GENERAL LEGAL PRINCIPLES OF FISCAL POLICY IMPLEMENTATION IN UKRAINE UNDER THE CONDITIONS OF THE EUROPEAN INTEGRATION
Journal Title: Юридичний бюлетень - Year 2018, Vol 7, Issue 1
Abstract
In the article, on the basis of the analysis of scientific views of scientists and the norms of the current legislation of Ukraine, the definition and general description of the principles of implementation of fiscal policy in Ukraine in the conditions of Eurointegration are defined and given. It was emphasized that the principles stated in the work most closely reflect the socio-economic and political purpose of fiscal policy that is being conducted in our country. It is revealed that the rule of law principle is one of the most important principles of the formation and implementation of fiscal policy in the Ukrainian state, its content is that fiscal policy in no way should negatively affect the state of observance of the right of the country, as well as the supremacy The law stipulates that fiscal policy should be implemented not only in accordance with the law, but also in accordance with other social regulators, such as: norms of morality, legal practices, etc. It is substantiated that the principle of scientific science is a principle which involves the use in the analysis of scientific developments of special methods, commonly accepted methods and methods of analysis, which makes it possible to draw up scientifically grounded program and plan of analysis, clearly define its purpose, object and object, to assemble, process the necessary objective information, to select methods and methods of research, as well as to formulate conclusions and suggestions on improving the efficiency of management. It has been determined that the principle of systemicity implies that fiscal policy in the context of European integration should be implemented consistently, and all changes and additions to the norms of the current legislation should be concise and consistent. It is concluded that the observance of the principles outlined in the article has a general significance for all subjects in the field of realization of fiscal policy in Ukraine.
Authors and Affiliations
Михайло Соф’їн
Keywords
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