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The Theoretical Aspects of Defining the Essence of Fiscal Instruments
Shaposhnykov K. S., Krylov D. V., Yakushko I. V.

Shaposhnykov, Kostiantyn S., Krylov, Denys V., and Yakushko, Inna V. (2021) “The Theoretical Aspects of Defining the Essence of Fiscal Instruments.” Business Inform 7:228–233.
https://doi.org/10.32983/2222-4459-2021-7-228-233

Section: Finance, Money Circulation and Credit

UDC 336.225

Abstract:
The main aim of this article is to research the existing scientific concepts for considering the essence of the category of «fiscal instrument» and substantiate the essence of this definition. It is noted that there is an urgent issue of deepening the provisions formed and also developing further provisions in the field of functioning of the fiscal system, searching for the optimal model when developing such a system. Thus, there is a need for the implementation of new researches in this sphere to deepen the theoretical aspects of the functioning of the fiscal system, including the need to substantiate the content of certain scientific categories and specify existing ones. The article considers the essence of the category of «economic instrument», analyzes the existing concepts of research of this definition. It is determined that this type of instruments is an integral part of the whole mechanism of the State regulation of the national economy, stimulation of the development of certain sectors of the economy, management of the State property. This allowed us to continue to study the role of various types of economic instruments in ensuring the efficient functioning of the national economy, in particular fiscal ones. It is also determined that in the vast majority of cases, using the category of «fiscal instrument», scientists often identify it with the definition of «tax instrument». In a significant number of works when considering derivative scientific concepts from the word «fiscal», it is also not enough attention to specify the content of fiscal instruments. Thus, the article proposes to consider the content of the category of «fiscal instrument» as follows: fiscal instrument – a means used to save financial resources of economic entities in order to generate the State budget revenues.

Keywords: fiscal instrument, fiscal policy, tax instrument, fiscal system, tax system.

Fig.: 1. Bibl.: 12.

Shaposhnykov Kostiantyn S. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Research Work and Certification of Scientific Personnel, Institute of Education Content Modernization of the Ministry of Education and Science of Ukraine (36 Mytropolyta Vasylia Lypkivskoho Str., Kyiv, 03035, Ukraine)
Email: [email protected]
Krylov Denys V. – Doctor of Sciences (Economics), Professor, Department of Finance, Banking and Insurance, Zaporizhzhia National University (66 Zhukovskoho Str., Zaporіzhzhia, 69600, Ukraine)
Email: [email protected]
Yakushko Inna V. – Candidate of Sciences (Economics), Applicant, Academician Yuriy Bugay International Scientific and Technical University (3 Mahnіtohorskyi Lane, Kyiv, 02660, Ukraine)
Email: [email protected]

List of references in article

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Sukhariev, A. N. “Ekonomichnyi slovnyk“ [Economic Dictionary]. 2008. http://epi.cc.ua/ekonomicheskiy-slovar.html
Abramova, A. et al. “Ecosystem of VAT Administration in E-Commerce: Case of the Eastern Europe Countries“. Estudios de Economia Aplicada, vol. 39, no. 5 (2021). DOI: http://dx.doi.org/10.25115/eea.v39i5.4909
Shkarlet, S., Dubyna, M., and Zhuk, O. “Determinants of the Financial Services Market Functioning in the Era of the Informational Economy Development“. Baltic Journal of Economic Studies, vol. 4, no. 3 (2018): 349-357. DOI: https://doi.org/10.30525/2256-0742/2018-4-3-349-357
Khudolei, V. “Fiscal Stimulation of Spatial Development: The EU Countries' Cases“. Finansovo-kredytna diialnist:problemy teorii ta praktyky, no. 1 (2021): 124-132. DOI: https://doi.org/10.18371/fcaptp.v1i36.227676
Lagovska, O. “Priority directions of tax policy change in the information sphere“. Naukovyi visnyk Natsionalnoho hirnychoho universytetu, no. 3 (2020): 183-190. DOI: https://doi.org/10.33271/nvngu/2020-3/183

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