Sidelnykova L. Tax and debt strategies of the state budgetary resources development

Object – the state budget resources. Objective - the development of theoretical and methodological foundations of tax and debt policies formation of state budget resources and identify their implementation in modern conditions. Methods - dialectical method, comparative historical analysis, systematization and generalization, grouping and similar methods, statistical analysis, economic and mathematical evaluation. Results - theoretical, methodological and institutional and legal provisions and conclusions and practical recommendations, providing further development tax and debt instruments accumulation of budget resources and can be used in the formation of strategic principles of fiscal policy and tactical approaches to its implementation. Novelty – improved first, grounded methodological principles of tax and debt strategies to mobilize the budgetary resources of the state, formed a comprehensive theoretical and methodological approach to the disclosure of budgetary resources which is material substance - the phenomenon, content and form, the proposed definition of the Institute of forming the budgetary resources of the state; improved: scientific and methodical approaches to formation fiscal optimum treatment of fiscal policy, theoretical and methodological approaches to estimating losses budgetary resources of the state on the basis of multi-decomposition of tax losses conceptual approaches to the solution to reduce the efficiency of formation of budgetary resources Ukraine because of the irrational nature of the behavior of taxpayers in the face of uncertainty; were further developed: conceptual principles of forming the budgetary strategy, interpretation of government borrowing as sources of budgetary resources, methodological approaches to diagnosis fiscal efficiency of the tax system Ukraine, vectors of development of the tax and debt instruments of fiscal expansion states. Introduced in the activities of the Budget Committee of the Verkhovna Rada of Ukraine, Ministry of Finance of Ukraine, State Fiscal Service of Ukraine, the Department of Finance Kherson Regional State Administration and the learning process of Kherson National Technical University and Ternopil National Economic University. Scope of use - Committee on Taxation and Customs Policy of the Verkhovna Rada of Ukraine, Ministry of Economic Development and Trade of Ukraine, the State Treasury Service of Ukraine.