BUSINESS INFORM №1-2019

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46

Section: Finance, Money Circulation and Credit
UDC 336.012
Zhuk I. I.
Transforming the Fiscal Policy and Its Impact on the Economic Potential of the State (p. 317 - 322)
The article is aimed at allocating the aspects and identifying the negative factors that directly impact the formation and implementation of the fiscal policy of Ukraine. Fiscal policy of the State is an important essential component of the State regulation of the economy. The article analyzes and allocates that measures of fiscal policy should be determined by a certain goal (fight against inflation, stabilization of the economy, ensuring the economic growth). It is specified that it is the State that regulates the aggregate demand and the real national income through the State expenditures, transfer payments and taxation. It is proved that reduction of tax rates and reforming of tax legislation according to the European standards will help to revive entrepreneurial activity and in the end will not reduce, but on the contrary, increase tax revenues to the State budget. In modern conditions, without taking into view the given features, it is impossible to efficiently transform fiscal policy and obtain a high result of its implementation.
Keywords: fiscal policy, transformation of fiscal policy, formation of fiscal policy, implementation of fiscal policy, the State budget revenues, the State budget expenditures, the State potential.
Bibl.: 11.

Zhuk Inna I. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Banking and Insurance, Interregional Academy of Personnel Management (2 Frometivska Str., Kyiv, 03039, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Zhuk, Inna I. (2019) “Transforming the Fiscal Policy and Its Impact on the Economic Potential of the State.” Business Inform 1:317–322.

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