BUSINESS INFORM №3-2017

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Section: Finance, Money Circulation and Credit
UDC 336.02.330.3
Pasichnyi M. D.
The Fundamentals of Formation of the State Budget and Tax Policy (p. 243 - 248)
The article is aimed at substantiation and development of the theoretical and methodological definitions as to formation of the State budget and tax policy in the current conditions of economic transformations. The issues of developing the directions and measures of fiscal policy in line with the priorities of social and economic development of the country and its administrative-territorial units have been explored. Attention has been focused on the importance of assessing the impacting of the economic growth by not the tax burden only, but the tax structure as well, in the context of the major classifications. The article substantiates the importance of enhancing the efficiency of use of budgetary funds, separation of social and economic efficiency of the budget expenditures. Of particular interest are the issues relating to strengthening of the institutional foundations of the budget and tax policy, implementation of measures for introduction of the medium-term budget planning. Priorities of the budget policy in the sphere of the inter-budgetary relations and regulation of the budget deficit have been allocated.
Keywords: budget policy, tax policy, budget, budget revenue, budget expenditures, budget deficit.
Bibl.: 12.

Pasichnyi Mykola D. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Pasichnyi, Mykola D. (2017) “The Fundamentals of Formation of the State Budget and Tax Policy.” Business Inform 3:243–248.

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