ESSENCE OF BUDGET POLICY
Journal Title: Сталий розвиток економіки - Year 2018, Vol 39, Issue 2
Abstract
Purpose. The aim of the article is clarification of the semantics of the concept of “fiscal policy”. Methodology of research. Clarification of the semantics of the concept of “fiscal policy” was carried out on the basis of comparison and critical understanding of the approaches of scientists to the meaningful interpretation of the very term “fiscal policy” and related concepts, which include: fiscal policy, fiscal and tax policy, fiscal support and budget support. Findings. The study of different points of view regarding the definition of the terms “fiscal policy”, “fiscal and tax policy”, “fiscal support” and “budget support” allowed to clarify the semantics of the concept of “fiscal policy”. According to the results of scientific research, it is proved that: the terms “budget policy” and “fiscal policy” are identical; the concept of “fiscal and tax policy” is false from a formal point of view, since tax policy is a structural element of fiscal policy; the terms “budget support” and “fiscal support”, being identical in content, are considered by us as a prerequisite for the formation and implementation of budgetary policy. Originality. The essence of fiscal policy is understood as: from the standpoint of the target approach – government measures in the budget sphere, aimed at ensuring social and economic development of the state proposed; from the standpoint of a functional approach – a set of administrative measures of the state on the regulation of state incomes and expenditures; from the standpoint of the system approach – a set of mechanisms, forms, methods and tools of influence through the budget on the social and economic development of the state; from the position of scientific approach – a subjective form of manifestation of the objective action of the budgetary mechanism, as a set of methodological principles, practical forms of organization and methods of using public finances. Practical value. The results of the research are of practical value in the context of the formation of conceptual prerequisites for the modernization of the domestic fiscal policy.
Authors and Affiliations
Yurii Myskin
Keywords
Related Articles
- EP ID EP544257
- DOI -
- Views 93
- Downloads 0
INSTITUTIONAL PROVISION FOR THE REDUCTION OF SOCIAL AND ECONOMIC INHERITANCE IN THE CURRENT CONDITIONS OF DEVELOPMENT
Purpose. The aim of the article is determination of the essence, components and mechanisms for improving institutional support for reducing the social and economic inequality in the current conditions of development. Met...
IMPROVEMENT OF MARKETING SYSTEM AS A COMPONENT OF INTERNAL ENVIRONMENT OF AGRICULTURAL ENTERPRISES
Purpose is to develop ways to improve marketing system as a component of internal environment of agricultural enterprises. Methodology of research. The research is based on application of general scientific and specific...
FOREIGN PRACTICE OF MATERIAL AND TECHNICAL SUPPORT OF AGRICULTURAL COMMODITY PRODUCERS
Purpose. The aim of the article is an analysis of foreign practice of state support of agriculture, allocation and evaluation of effective methods of state influence; determine problem areas of modern agricultural suppor...
PRIORITIES OF THE STATE POLICY’S IMPROVEMENT OF THE SOCIAL SYSTEM OF UKRAINE
Purpose is to analyze the state social policy in Ukraine and to study foreign experience in this area, and, on the basis of research, to provide recommendations for improving the social area in Ukraine. Methodology of re...
REDUCING PRODUCTION COSTS – THE FACTOR OF ECONOMIC SAFETY OF THE ENTERPRISE
Purpose. The aim of the article is the analysis of the influence of elements of the cost of production on the sales price and the financial result, which underlies the economic security of the enterprise. Methodology of...