FISCAL POLICY AS AN ELEMENT OF SOCIO-ECONOMIC TRANSFORMATIONS

Анотація

Urgency of the research. The forming-up of public finances effective system involves the improving fiscal policy as an important component of socio-economic transformation. Target setting. Currently, the important tasks are to prove the fiscal policy role in the social and economic reforms, to open its priorities and objectives, to identify ways to implement them. Actual scientific researches and issues analysis. A wide range of scientists publishing by such scientists as T. Boholib, О. Vasylyk, I. Zapatrina, L. Lysyak, I. Lukyanenko, V. Fedosov, I. Chuhunov and others are dedicated to development of fiscal policy formulation and implementation approaches, to define its priorities and directions to implement them. Uninvestigated parts of general matters defining. However, at this stage, despite the numerous important scientific researches it is important to deepen the researches of the fiscal policy role as part of the socio-economic transformations. The research objective. To substantiate the fiscal policy role as a component of socio-economic transformations, to define its priority tasks and directions of their implementations. The statement of basic materials. Fiscal policy is a powerful instrument of socio-economic processes state regulation. Currently, the main objective of fiscal policy is to stabilize public finances. The basic condition is to support the macroeconomic stability, to speed up the economic growth, to implement the effective governance, to strengthen decentralization processes and to reform the public finances system. Conclusions. Effective fiscal policy provides an opportunity to increase the level and quality of life, to create conditions for sustainable economic growth, to modernize the economy and social sphere, to achieve the strategic objectives of socio-economic development.

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