THE SCIENTIFIC AND METHODICAL APPROACH TO THE ASSESSMENT OF THE EFFICIENCY OF THE FISCAL SYSTEM FUNCTIONING

Анотація

 ГРОШІ, ФІНАНСИ І КРЕДИТThe article focuses on the fact that Ukraine has not yet established a single comprehensive system for assessing the effectiveness of the fiscal system and does not cover the relationship between fiscal policy measures, the effectiveness of the fiscal system and socio-economic development of the country.It is noted that this complicates the setting of fiscal policy goals as a tool for regulating the economy, disorganizing the activities of fiscal institutions and economic entities and causing chaos in the current socio-economic processes.The article elaborates a scientific and methodological approach to assessing the effectiveness of the fiscal system and outlines the methods of analysis that scientists use to assess the impact of fiscal policy on economic development.The necessity to focus precisely on assessing the efficiency of the fiscal system is substantiated.A complex scientific and methodological approach to the formation of a system of indicators for assessing the efficiency of the functioning of the fiscal system based on the grouping of indicators selected from the use of the principal components method is developed.It is proved that such a scientific and methodological approach provides an opportunity to formalize the relationships between the investigated blocks of the fiscal system and their groups, and as a result to develop an integral indicator of the evaluation of the effectiveness of its functioning, to identify positive and negative tendencies in the functioning of the fiscal system, both by individual block and by individual block basic management functions (planning, regulation, control) and formulate rational management decisions.The criteria for assessing the level of efficiency of the functioning of the fiscal system are proposed.It is proved that the proposed integrated approach allows to calculate a synthetic indicator of the efficiency of the fiscal system functioning and to identify those blocks between the tax, budget, debt and social groups and their corresponding groups in which it is necessary to make adjustments in order to improve the functioning of the entire fiscal system.

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