Role of fiscal and budgetary sphere in the strengthening of the fiscal security of the state
The purpose of the article is to analyze the fiscal system and to justify the recommendations on strategic directions of the state fiscal security’s guarantee in the context of adherence to national interests of Ukraine. General and specific scientific, economic and mathematical methods have been us...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Grani
2017-08-01
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| Series: | Aspekti Publìčnogo Upravlìnnâ |
| Subjects: | |
| Online Access: | https://aspects.org.ua/index.php/journal/article/view/329 |
| Summary: | The purpose of the article is to analyze the fiscal system and to justify the recommendations on strategic directions of the state fiscal security’s guarantee in the context of adherence to national interests of Ukraine. General and specific scientific, economic and mathematical methods have been used in the article, for example methods of dialectical and scientific knowledge. Measurement, comparative characteristics have been used to identify the problems of the fiscal sector and to specify the possible directions of fiscal security’s improvement. In the article the state fiscal system in Ukraine has been analyzed by the author, fiscal sector imbalances have been studied and their trends have been described. It has been found that the level of the state fiscal security depends on positive and negative factors, which are formed under certain conditions and situations and exist both on global and local levels. It has been argued by the author that comprehensive study of fiscal state security factors allow us finding potential dangers and threats and also it allows reducing possible damage in the process of implementation of necessary management actions. Also the need to ensure fiscal security and to develop appropriate mechanisms to counteract fiscal risks and threats, which can stabilize the fiscal sector and help to improve budget functions, has been substantiated by the author. Practical recommendations on the establishment and improvement of the functioning of the above mentioned fiscal and tax areas of development have been provided by the author of the article in order to stabilize the existing positive changes in state’s fiscal security sphere. It has been found that prompt monitoring of state fiscal security helps to predict possible negative financial hazards and potential risks that contribute to the strengthening of depressive economic trends. This helps to identify sources of the leakage of current threats for prompt and timely response, to implement necessary actions in order to improve the functioning of the fiscal sector and to impact positively on the development of state’s financial system in general.
The research made it possible to systematize the existing fiscal problems which contribute to the decrease of the fiscal security of Ukraine. It has been proved that strengthening of the state fiscal security is possible by conducting a balanced policy on creation of a favorable fiscal space and effective strategic management of fiscal security. It has been defined by the author that the implementation of new innovative projects, which would help to strengthen the state’s fiscal security, is prospective. |
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| ISSN: | 2311-6420 2413-8231 |