Challenges for Fiscal Policy in the Global Paradigms of World Economic Development
Journal Title: Бізнес Інформ - Year 2015, Vol 2, Issue 0
Abstract
The article is aimed at studying the development and reform of fiscal systems, as well as the identification of fiscal relations in global paradigms of economic development. Enhancing the global integrative processes and vitalization of the international organizations' activities have tended to align economic conditions in different countries and international regions in many respects. In this context, the article explores the role of fiscal systems as a factor influencing the competitiveness of the national economies, in particular, approaches to regulating this sphere thanks to the low institutional determination at the supranational level and preserving the sovereign rights of states have been substantiated. The process of unification and harmonization of fiscal systems of the EU Member States and new approaches to the development of national fiscal legislations are considered. It has been proven that in an ever-globalizing world, fiscal planning is particularly important - as an integral part of the global planning. The main methods of fiscal planning in terms of harmonization of fiscal relations have been determined.
Authors and Affiliations
Ruslan Schava
Keywords
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