Improving the mechanism of fiscal policy in Ukraine to ensure sustainable development under a state of emergency

Abstract

The article examines the fiscal function of the state, which is implemented through its fiscal policy. The aim of the article is to define a comprehensive approach to the interpretation of the essence of the category of "fiscal policy" and improve the mechanism of fiscal policy during the crisis in Ukraine. In the course of the research general and special methods and techniques of cognition were used. The methods of analysis, synthesis, grouping, abstraction, generalization, induction and deduction are used in the work. The genesis of the phrase "fiscal policy" is studied and the main approaches to defining the essence of the category "fiscal policy" are systematized. Approaches to defining the category of "fiscal policy" are presented: comprehensive, financial, expenditure. State budget revenues are classified: tax, non-tax, from financial transactions, transfers. The main subjects and objects of fiscal policy implementation in Ukraine are systematized. The main types of fiscal policy are generalized: stimulating, restraining, stabilizing. The directions of improvement of the mechanism of fiscal policy in Ukraine are offered.