РОЛЬ ФІСКАЛЬНОЇ ПОЛІТИКИ В СИСТЕМІ ДЕРЖАВНОГО РЕГУЛЮВАННЯ ЕКОНОМІКИ

Abstract

In the article, theoretical provisions of the fiscal policy role by supporting the functioning of the system of the economy state regulation are analyzed. Within research, special attention is paid to the description of the essence of the fiscal policy. It is proposed to consider this type of policy as apurposeful activity of the bodies of state authorities in the formation and use of financial resources to fulfill their own responsibilities by them. It is established that the defined type of the policy plays one of the key roles in the economic policy implementation, and fiscal tools compile the basis of theregulatory impact of the bodies of state authorities and local self-regulation on economic behavior of economic entities.  The purpose of the fiscal policy, its tasks, and functions are considered. Functions, in first turn, include the following ones: stabilizing, budget, distributing, regulatory, control. As well, principles of the fiscal policy are specified.To deepen the understanding of the fiscal policy nature within the article, the analysis of its individual types is carried out. They include as follows: automatic and discretion fiscal policies, their content is considered. Moreover, the essence of the restrictive and stimulating policies are researched, peculiarities of their application in various conditions of economic development of the country are determined.Serious attention is paid to the description of the fiscal policy role in the implementation of the national economic policy and its meaning to provide effective functioning of the state regulation system of the national economy development. In particular, the main components of the structure of theeconomic policy are researched and it is established that the fiscal policy plays one of the key roles in line with the monetary and regulatory policies by providing economic development of the countries, formation of the conditions namely for stable functioning of economic entities in long-termperspective, mechanisms of the influence of the bodies of state authorities and local self-regulation on the development of economic systems of various types within the national economy.