ФІСКАЛЬНА ПОЛІТИКА В ДЕРЖАВІ: СУТНІСТЬ, ЕТАПИ РОЗВИТКУ, ПРИНЦИПИ ТА ІНСТРУМЕНТИ

Abstract

real conditions turn into legal declarations, are of a general nature, and are not implemented into practice. In the article, significant shortcomings of the fiscal system of Ukraine are emphasized, namely: rights imbalance of the subjects of tax relations; biased distribution of the tax burden; complexity and cumbersomeness; instability of legislation, significant electoral "baggage" (populism) of decisions on the sources of filling and spending budget funds, etc. Important features of the fiscal policy in the context of a full"scale war unleashed by russia are emphasized by the author, which include the need to revise the structure of expenditures and search for reserves to fill the budget. Measures to improve the principles and methods of the fiscal policy in the context of the knowledge economy and domestic realities and characteristics are proposed by the author.