Rakul O. Аdministrative-legal regulation of fiscal policy in Ukraine

Thesis provides complex and systemic research of administrative-legal regulation of fiscal policy in Ukraine. Solution is presented for key problems in the area of administrative-legal regulation of fiscal policy in Ukraine, comprehensive approach is offered regarding the formulation of its concept along with proposals for improvement of state power bodies activity performance related to protection and development of social relations in the area of fiscal policy implementation. It is justified that fiscal policy is presented with a set of measures taken by state power bodies to balance the budget revenue and spending components and efficient performance of state functions. Structure of state fiscal policy is formed by the state revenue policy (activity in the area of regulation of tax, non-tax and other types of revenues paid according to Ukrainian legislation (covering transfers, administrative fees, revenues of budget-funded entities) with aim of efficient performance of state functions) and state spending policy (activity in the area of regulation of state expenses, budget credits, debt discharge and employment of funds in deposits, security purchase).