ДЕРЖАВНА ФІНАНСОВА ПОЛІТИКА РОЗВИТКУ ЕКОНОМІКИ
STATE FINANCIAL POLICY OF ECONOMIC DEVELOPMENT

Summary/Abstract: Relevance of the research topic. State financial policy is an important mechanism of economic development. Financial support for the economic development of the state should be based on the use of a set of measures of a balanced budget and tax policy. It is important to improve the mechanisms of state financial policy under the conditions of limited budget resources. Considerable attention of state institutions should be focused on strengthening the stability and capacity of the financial system. Formulation of the problem. State financial policy should be an effective tool for ensuring the development of the economy. Analysis of recent research and publications. The question of the formation and implementation of state financial policy is quite widespread in scientific research. These are the scientific works of famous domestic and foreign scientists: A.Laffer, J.Stiglitz, I.Chugunov, T.Kaneva, L.Lysiak, A.Mazaraki, V. Makogon , M. Pasichnyi, А. Nikitishyn ,O. Samoshkina and others. Highlighting unexplored parts of the general problem. The formation and implementation of the state financial policy for the development of the economy is important. It is expedient to implement systemic measures of financial and budgetary regulation taking into account the principles of subsidiarity, transparency and balance, which will contribute to increasing the efficiency of the use of budget funds. Setting the task, the goal of the research. The main tasks of the study are to reveal the essence of the formation and implementation of the state financial policy for the development of the economy, the main areas of improvement of the financial mechanism of economic development, further development of the system of financial support for the development of the economy based on the use of a set of measures of a balanced budget and tax policy. The purpose of the study is to reveal the theoretical foundations and improve the mechanisms of formation and implementation of the state financial policy of economic development. Method or methodology of research. The article uses a set of methods and approaches of scientific research: systemic, factorial, comparative, synthesis, generalization, scientific abstraction and others. Presentation of the main material (results of work). The essence of the formation and implementation of the state financial policy of economic development is disclosed; received further development of the provisions on the system of financial support for the development of the economy based on the use of a set of measures of a balanced budget and tax policy. The theoretical foundations were developed and the financial mechanism of economic development was improved, it was determined that financial policy is an important tool for the development of society, with its help the state has the opportunity to influence the formation and use of financial resources in order to meet public needs. Field of application of results. The results of the research can be used in the process of formation and implementation of the state financial policy. Conclusions according to the article. State financial policy is one of the important tools of influence on the economic development of the country. Important tasks in the conditions of transformational transformations are the implementation of an effective budget and tax policy, increasing the level of transparency of the budget process. In the process of formation and implementation of the state financial policy, it is necessary to ensure the conditions for restoring the trust of subjects of economic relations in the financial system. Further development of approaches to the development of tax policy will provide an opportunity to increase the degree of adaptability of the impact of taxation on the economic environment and the quality level of public finance management.

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