The scientific novelty of the results is to reveal the essence of public financial regulation in economic transformation in the socio-economic development of the country, based on the integration of mechanisms, instruments of financial and budgetary regulation, improving the quality of budget planning and forecasting in a limited budget, a set of dynamic institutional relations in the field of formation and distribution of public financial resources, taking into account the provisions of financial and economic architecture, cyclical economy to ensure fiscal balance of the financial space of the state, the potential of public finance, which will increase the effectiveness of public financial policy.
Improved approaches to the implementation of financial policy of the state as part of the system of macroeconomic regulation, which consists in the use of adaptive financial mechanism, taking into account the balance of financial and economic environment; provisions on the institutional foundations for the development of the financial mechanism in the system of state regulation of the economy, which provide for the use of effective innovative approaches to the formation of public financial resources, management of financial and budgetary relations; approaches to the formation and implementation of fiscal policy, taking into account the combination of fiscal and regulatory functions of taxes, the effectiveness of budget expenditures, the principles of budget transparency and social justice, which will help ensure the appropriate level of budgeting, stimulate economic growth.
Received further development: generalization and systematization of the experience of public financial regulation in countries with developed and transformational economies, which will increase the efficiency of the country's financial system, the impact of fiscal mechanism on economic growth; provisions on increasing the level of effectiveness of budget regulation, which will help increase the effectiveness of long-term budget planning, increase the efficiency of budget process management; approaches to the development of priority areas of financial and budgetary policy based on the objectives of socio-economic development of the country, ensuring the stability of the financial system, the balance of public finances.
