Sokolov O. Mechanisms of Realization of Public Fiscal Policy in the Region

The object of study - state fiscal policy. The purpose of the study - study of theory and the development of practical recommendations for the improvement and development of mechanisms to implement the state fiscal policy in the region. Research methods - dialectical, system analysis, quantitative and qualitative analysis, economic and statistics, induction and deduction. The practical significance of the study is that the main provisions of the thesis have been used in the Donetsk Regional State Administration, as well as the activities of the State Tax Service in Donetsk region. Scientific novelty of the study is that for the first time strategic ways of tax regulation of the social infrastructure, such as: the creation of a classifier of the social infrastructure at the national level with the appropriate matching it with the tax laws - justified. The concept of "implementation mechanisms of state fiscal policy" as a set of fiscal levers and instruments filling the budget, promote or deter used in the process of financial support territorial development and overcoming divergences territorial administrative units and their proposed classification and principles that should be their development, organizational and economic support of the development of mechanisms for implementing the state fiscal policy in the region improved. Features regional fiscal policy objectives of the regional fiscal policy, systemic problems of state fiscal policy in the region, ways to reform local taxation, as an important mechanism for implementing the state fiscal policy at the local level have been further developed.