Peculiarities of Mutual Influence of the Components of the Fiscal Space of Ukraine

Анотація

The chapter deals with the formation and functioning of the fiscal space of the state and peculiarities of the mutual influence of its main components—political, economic, social, and financial ones—in order to ensure their effective interaction in the projected development of the state. The author's interpretation of the definitions of “the fiscal space” and “the fiscal environment” has been presented, which made it possible to clarify their theoretical basis and outline prospects for practical research. The key factors of influence upon the formation and functioning of the fiscal environment as a basic element of building the eponymous state space within the legal field have been established. There have been reasoned the mechanisms of mutual influence of complementary components of the fiscal space on the basis of dynamics of investigated statistical indicators of revenues and expenditures of the State Budget of Ukraine and with the help of correlation coefficient which made it possible to draw certain conclusions about the efficiency of taxpayer fund use in Ukraine.

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