MODERN CHALLENGES AND NEW OPPORTUNITIES FOR FISCAL ACTIVATION OF ECONOMIC GROWTH FACTORS

Анотація

The article dwells upon the problematic issues of present development of Ukrainian economy and social sphere through the lenses of changes caused by the pandemic. Practical approaches to state support for business entities in certain EU countries to overcome the socio-economic effects of the pandemic were summarised. The priorities of government capital investments aimed at medium-term national economic development and the instruments of fiscal support for investment and innovation activities of enterprises are determined in the article. The role of government education financing is clarified and a conclusion on the prior role of budgetary financing of preschool and primary education for the formation of future factors of economic growth is made. The necessity of balancing resources for human capital formation between the budget, business sector and households is substantiated. Specific measures of state support for families with children are proposed, which will make it possible to activate educational driver of economic growth in the pandemic circumstances. Based on the results of the study, proposals were formed on the regulatory and legal support of fiscal measures aimed at enhancing economic growth, which cover the spheres of education, science and innovation, public investment, and the formation of financial resources of the state and enterprises.

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