THE DIALECTICS OF THE INTERRELATIONSHIP BETWEEN FISCAL POLICY AND SUSTAINABLE SOCIAL DEVELOPMENT
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2018, Vol 1, Issue 4
Abstract
Permanent crisis phenomena characteristic for Ukraine's economy, worsening of the social situation in the country do not allow to argue about the rationality of decisions regarding fiscal policy. At the same time, the chosen concept of sustainable social development should be a key objective in future fiscal policy. The research is carried out using empirical methods, generalization and scientific abstraction in the study of the relationship between fiscal policy and sustainable development. The analysis of scientific approaches to the understanding of sustainable social development in national conditions is conducted. It is established that the state exercises the greatest influence on ensuring sustainable social development through effective fiscal policy implementation. It is necessary to identify strategic goals and develop long-term strategies for using fiscal policy tools to shape a society of sustainable development when implementing fiscal policy. The obtained results of the study are the basis for fiscal policy improvement by adjusting power decisions on taxation, public expenditures and borrowing. Further research in the analyzed area should focus on adjusting the state policy on the use of taxes, expenditures and borrowings in the direction of ensuring the realization of the goals of sustainable social development. Reducing the tax burden should be done in a way that would promote the development of medium-sized businesses, and as a result, it will increase employment. Government spending and borrowing should be used on technology and production that would ensure the conservation or restoration of natural resources, and would facilitate the revitalization of economic activity in Ukraine.
Authors and Affiliations
Anatolii Lutsyk
Keywords
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