FISCAL POLICY: DISCUSSION OF SCIENTIFIC REVIEWS
Introduction. The availability of specific problems for each country in the financial sector, socio-economic life of society requires scientific reflection and the search for ways to effectively solve them. In this aspect, fiscal policy, as an important component of economic policy and a powerful instrument of state regulation, directly and indirectly, through fiscal levers, affects the formation, distribution, redistribution and use of financial resources in accordance with the goals and objectives of socio-economic development of the state. It affects financial relations and regulates the finances of institutional units and sectors linked to the financial system. In advanced economies, fiscal policy is an effective tool for stimulating socio-economic growth and contributes to medium and long-term growth of ¾ percentage points and even more. However, the dispositionality in understanding the meaning of the definition of "fiscal policy" and its ambivalence led to the presence of a number of discussion approaches that require a more in-depth study.
Purpose. The purpose of the article is to provide scientific substantiation of the theoretical basis for the semantic definition of fiscal policy on the basis of generalization, deepening and expansion of available theoretical achievements.
Methods. Methods of theoretical generalization and systematization, analysis and synthesis (during the definition of the conceptual apparatus of fiscal policy).
Results. At the present stage of the development of society, the study of scientific approaches to understanding the concept of "fiscal policy" provides an opportunity to argue that they do not deny, but complement each other. Most scholars understand the fiscal policy of measures through which the state exercises a purposeful regulatory influence on the formation, structure and effectiveness of the functioning of national production as the basis for the achievement of welfare in society. At the same time the complex solves such tasks as the implementation of redistribution of income and the provision of production of public goods.
Originality. The term "fiscal policy" is controversial and its content content is disclosed not only through measures for the formation of tax revenues and expenditures for expenditures of the state budget to ensure full employment, price stability and economic growth, but also through the formation of tax revenues and directions of expenditure of local budget expenditures and management of target extrabudgetary funds.
Conclusion. Under fiscal policy, it is proposed to understand - a complex (enshrined in programs and legislative and regulatory documents) of measures that regulate tax revenues to budgets of all levels and contributions to extrabudgetary state-owned trust funds and their respective expenditures, to ensure full employment, price stability , effective financing of socially necessary expenditures aimed at increasing the competitiveness of the economy and stimulating socio-economic growth, as well as the influence of the rzhavy economic situation by applying a wide arsenal of fiscal tools, tools, methods (which should match the ideology of social development), acting through the national financial system.
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