Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy
In market conditions, one of the main regulators of economic development is the financial mechanism, a key element of which is the fiscal mechanism for regulating the national economy investment development. Currently, the methods of the fiscal mechanism are not used effectively enough in Ukrainian...
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| Format: | Article |
| Language: | deu |
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Institute of Accounting and Finance
2020-09-01
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| Series: | Облік і фінанси |
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| Online Access: | http://www.afj.org.ua/pdf/771-determinaciya-metodiv-fiskalnogo-mehanizmu-regulyuvannya-investiciynogo-rozvitku-nacionalnoi-ekonomiki.pdf |
| _version_ | 1818347262650089472 |
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| author | Viktoriya Rudenko |
| author_facet | Viktoriya Rudenko |
| author_sort | Viktoriya Rudenko |
| collection | DOAJ |
| description | In market conditions, one of the main regulators of economic development is the financial mechanism, a key element of which is the fiscal mechanism for regulating the national economy investment development. Currently, the methods of the fiscal mechanism are not used effectively enough in Ukrainian practice, as evidenced by the low investment attractiveness of the economy and weak investment activity of economic entities. Therefore, the definition of the essence and components of methods of the fiscal mechanism is currently among the important financial and economic issues, the scientific substantiation of which largely depends on the economy investment development. The article is devoted to the study of theoretical approaches to the functioning of the methods of the financial mechanism and on this basis to determine the content and composition of the methods of the fiscal mechanism. It was determined that there are various approaches to understanding the essence of financial methods (as means, forms, methods, rules) and three conceptual approaches to the interpretation of the methods of financial mechanism: management (considers the methods of financial mechanism as processes in which implementation of financial policy); organizational (treats the methods of the financial mechanism as a means of organizing financial relations, which are formed in the process of implementing financial policy); complex (characterizes the methods of the financial mechanism as a process of organizing financial relations to achieve the objectives of financial policy). As a result of research of theoretical bases of functioning of financial methods the essence of methods of the fiscal mechanism of regulation of national economy investment development was substantiated. The main methods of the fiscal mechanism were identified, including planning, organization and control. The basic requirements to functioning of methods of the fiscal mechanism of regulation of the national economy investment development were considered. |
| first_indexed | 2024-12-13T17:31:22Z |
| format | Article |
| id | doaj.art-3ec9f25a8c1440dd8e6c2a0a2269ea5d |
| institution | Directory Open Access Journal |
| issn | 2307-9878 2518-1181 |
| language | deu |
| last_indexed | 2024-12-13T17:31:22Z |
| publishDate | 2020-09-01 |
| publisher | Institute of Accounting and Finance |
| record_format | Article |
| series | Облік і фінанси |
| spelling | doaj.art-3ec9f25a8c1440dd8e6c2a0a2269ea5d2022-12-21T23:37:02ZdeuInstitute of Accounting and FinanceОблік і фінанси2307-98782518-11812020-09-013(89)717610.33146/2307-9878-2020-3(89)-71-76Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian EconomyViktoriya Rudenko0https://orcid.org/0000-0002-4911-7600Kyiv National Economic University named after Vadym Hetman, Kyiv, UkraineIn market conditions, one of the main regulators of economic development is the financial mechanism, a key element of which is the fiscal mechanism for regulating the national economy investment development. Currently, the methods of the fiscal mechanism are not used effectively enough in Ukrainian practice, as evidenced by the low investment attractiveness of the economy and weak investment activity of economic entities. Therefore, the definition of the essence and components of methods of the fiscal mechanism is currently among the important financial and economic issues, the scientific substantiation of which largely depends on the economy investment development. The article is devoted to the study of theoretical approaches to the functioning of the methods of the financial mechanism and on this basis to determine the content and composition of the methods of the fiscal mechanism. It was determined that there are various approaches to understanding the essence of financial methods (as means, forms, methods, rules) and three conceptual approaches to the interpretation of the methods of financial mechanism: management (considers the methods of financial mechanism as processes in which implementation of financial policy); organizational (treats the methods of the financial mechanism as a means of organizing financial relations, which are formed in the process of implementing financial policy); complex (characterizes the methods of the financial mechanism as a process of organizing financial relations to achieve the objectives of financial policy). As a result of research of theoretical bases of functioning of financial methods the essence of methods of the fiscal mechanism of regulation of national economy investment development was substantiated. The main methods of the fiscal mechanism were identified, including planning, organization and control. The basic requirements to functioning of methods of the fiscal mechanism of regulation of the national economy investment development were considered.http://www.afj.org.ua/pdf/771-determinaciya-metodiv-fiskalnogo-mehanizmu-regulyuvannya-investiciynogo-rozvitku-nacionalnoi-ekonomiki.pdffinancial mechanismfinancial methodfiscal mechanismmethod of fiscal mechanismplanningorganizationcontrol |
| spellingShingle | Viktoriya Rudenko Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy Облік і фінанси financial mechanism financial method fiscal mechanism method of fiscal mechanism planning organization control |
| title | Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy |
| title_full | Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy |
| title_fullStr | Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy |
| title_full_unstemmed | Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy |
| title_short | Methods of the Fiscal Mechanism for Regulating the Investment Development of the Ukrainian Economy |
| title_sort | methods of the fiscal mechanism for regulating the investment development of the ukrainian economy |
| topic | financial mechanism financial method fiscal mechanism method of fiscal mechanism planning organization control |
| url | http://www.afj.org.ua/pdf/771-determinaciya-metodiv-fiskalnogo-mehanizmu-regulyuvannya-investiciynogo-rozvitku-nacionalnoi-ekonomiki.pdf |
| work_keys_str_mv | AT viktoriyarudenko methodsofthefiscalmechanismforregulatingtheinvestmentdevelopmentoftheukrainianeconomy |