Sushchenko O. Fiscal policy of Ukraine under the paradigm of sustainable development

This dissertation is devoted to justifying of theoretical and methodological provisions and development of the fiscal policy for sustainable development. The research and disclosure of the essence of the category "fiscal policy" made it possible to determine: a) relationship between the categories "finance", "public economy", "financial policy"; b) presence of the logical connection between the above-mentioned categories; c) logical sequence of the transformation of objective to subjective within the nexus "finance - public economy - financial policy"; d) tight connection of the financial and fiscal policies through the sustainable development goals; e) need for the governmental interventions with the fiscal and market instruments to provide necessary conditions for sustainable development. The dissertation demonstrates transformation of the approaches on how to address the non-financial risks (e.g. Environmental, Social and Governance) from philanthropy to creating the new business models. In particular, it has been demonstrated how the representatives of the private sector and the financial market approach the analysis of these threats and transform them into the opportunities. It has been proven that an important step towards resolving non-financial problems and achieving the goals of sustainable development is the transition from corporate social responsibility to the "triple bottom line" and ESG-principles (Environmental, Environmental and Governance) of doing business.