РЕСТРОСПЕКТИВА ФІСКАЛЬНОЇ ПОЛІТИКИ
Journal Title: Економіка і управління - Year 2016, Vol 4, Issue 72
Abstract
The evolution of appearance and development of fiscal policy since Middle Ages to present time has been studied in the article. It has been considered the approaches of scientific schools in a historical retrospective view. The special attention was accented on that the fiscal policy is state profits and charges adjustment. It has been proved that the regulative role of taxes comes forward as a kernel of financial politics. On each stage of the state system development taxes are the ponderable instrument of government management for production, economy and society development. The theoretical comprehension of problem of place and role of taxes in the structure of fiscal policy forming instruments are from determination of the government role which it has for the economic system. It has been a rgued that the society development depends on the level of cautious for fiscal policy and on the level of facility in relation to the present challanges. Complex combination of methods and techniques for the fiscal policy forming assists the optimal settlement of major problems that arise up in the state.
Authors and Affiliations
А. О. Тимошенко
Keywords
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