THEORETICAL AND METHODOLOGICAL BASIS OF THE FORMATION AND DEVELOPMENT OF THE FINANCIAL POLICY OF UKRAINE IN INFORMATION AND INNOVATION ECONOMY CONDITIONS

The article examines the main theoretical and methodological aspects of the formation and imple-mentation of the financial policy of Ukraine in the context of the innovation and information economy. The main goals of the financial policy in the conditions of the innovation and information economy have been determined. It has been substantiated that the main condition of an effective financial policy is the appropriate level of response to changes in the environmental space, which meets the requirements of the innovative and informational economy. The main determinants of the author's approach to the for-mation of financial policy under the conditions of the innovation and information economy have been determined, such as: the financial policy and innovation and information economy are intercon-nected;the innovation and information economy is an integration manifestation of strategic and tactical directions of the financial policy of the state; the interaction of the components of financial policy causes the emergence of a synergistic effect, which, under the condition of a positive result, promotes the activation of innovative processes in the economy. It has been proven that innovations, information tech-nologies and the implementation of digitization tools lead to structural shifts in the directions of financial policy and the system of state economic policy. It has been substantiated that changes in financial capabilities, state support of economic sectors and investment processes cause the emergence of new areas of innovative and informational development. In the context of the systemic approach, it is advisable to single out the following characteristics of the process of formation and implementation of financial policy: focus on achieving strategic and tactical goals; controllability of the process; the possibility to optimize the state regulatory influence; exogenity; diversification; systematization of directions and actions within the framework of the policy. It have been defined the main categories characterizing the financial policy in the context of the systemic approach.