НАУКОВО-ОРГАНІЗАЦІЙНІ ОСНОВИ ФОРМУВАННЯ ТА РЕАЛІЗАЦІЇ ФІСКАЛЬНОЇ ПОЛІТИКИ

Abstract

The article is devoted to the understanding of the scientific and organizational principles of the formation and implementation of fiscal policy. It was determined that the scientific and organizational support of fiscal policy includes its classification. It is the improvement of the classification of fiscal policy in the context of modern requests that is an actual task today. The purpose of the article is to characterize the scientific and organizational foundations of the formation and implementation of fiscal policy through the lens of improving its classification. To achieve the goal, the following research methods were used: analysis, synthesis, comparison, logical generalization. A detailed analysis of the existing classification of fiscal policy made it possible to reveal unity in scientific circles regarding the use of the classification features "planning horizon" and "implementation task". According to the feature of "subject-functional specialization", there are various classifications in scientific circles, which are summarized in three main approaches. Based on the results of the analysis of the classification of fiscal policy, it is proposed to improve it by introducing new classification features. It is proposed to distinguish the processes of formation and implementation of fiscal policy under the classification feature "sequence of implementation". According to the "stages of formation and implementation of fiscal policy based on taking into account the authorities of the state", the expediency of distinguishing such structural elements as: conceptualization, strategizing, formalization and standardization, practical implementation, evaluation of effectiveness and retrospective control is substantiated. According to the classification feature "elements of the algorithm of formation and implementation of fiscal policy", the division of the latter into concepts, goals, tasks, measures, methods, forms, levers and tools is proposed. On the basis of the improved classification, a scheme of organizational support for the formation and implementation of fiscal policy has been developed, which creates prerequisites for the development of a methodology for ensuring the fiscal policy of sustainable development of Ukraine.