The dissertation on competition of a scientific degree of the candidate of economic sciences on a specialty 08.00.08 – Money, finances, the credit. –European University, Kyiv, 2021.
The place of fiscal regulation in the state regulation of the economy among the methods of direct (administrative and legal methods) and indirect (economic, donor and propaganda methods) influence on economic processes in the country is determined. Economic methods include fiscal regulation along with monetary, currency and price regulation, where the following instruments are used for regulation: change of tax rates, customs tariffs, prices, credit rates, application of financial and commodity intervention. Donor methods of state regulation of the economy also involve the use of instruments related to fiscal regulation (grants, compensations, subventions, subsidies, tax benefits, tax credits, etc.), which made it possible to develop theoretical principles of fiscal regulation;
The results of the study of the experience of fiscal regulation of the economy in economically developed countries made it possible to suggest ways to adapt this experience to domestic practice: digitalization of taxation processes; streamlining tax preferences and control over the use of released funds; implementation of measures that will contribute to achieving the share of tax revenues in GDP and the proportions of taxation of mobile and non-mobile databases of Central European indicators; increasing the efficiency of using the fiscal potential of excise tax and rent; gradual abandonment of the simplified system of taxation, accounting and reporting in favor of other forms of state support for small and medium-sized businesses; raising carbon tax rates, which will stimulate the development of innovative technologies, increase the revenue side of the budget; application of fiscal regulation tools that reduce the amount of spending on innovation. This will increase the effectiveness of domestic fiscal regulation on the basis of best practices abroad in addressing similar issues.
Indicators of impact assessment of fiscal regulation instruments are substantiated: number of unprofitable enterprises (decrease), real GDP of the state (increase), tax revenues (increase in accordance with the growth rate of real GDP of the state), fiscal sufficiency (compliance of mobilized taxes with state needs), implementation budget liabilities (in full), transaction costs (reduction), unemployment rate (reduction), the level of shadowing of the economy (reduction), the amount of tax debt (reduction), budget deficit (reduction). This will help in forecasting the prospects for the application of measures of fiscal regulation of the state economy.
It is proved that due to the high level of uncertainty in macroeconomic forecasts, the error of the calculated indicators can be quite significant. In addition, the forecasting of VAT revenues is accompanied by a large number of assumptions that are unclear and significantly affect the accuracy of the results. It is substantiated that in view of this, the practical significance of the developed models is to determine the general trends for the further formation of the relevant tasks of improving the fiscal regulation of the economy. In particular, as found in the study, the most "vulnerable" to the crisis caused by the COVID-19 pandemic is the article of personal income tax revenues, which, accordingly, requires the development of a certain algorithm to create sufficient fiscal incentives to minimize the negative consequences .
Key words: fiscal regulation, state economy, taxes, budget expenditures, tax regulation, budget regulation, efficiency of fiscal regulation.
