Аннотация

The monograph is devoted to the development of methodological and institutional framework for the formation of fiscal policy to ensure social development. The essence and role of budget regulation in supporting the processes of endogenous economic growth are revealed. The experience of the implementation of fiscal policy in countries with developed and transformational economies is systematized. The directions of increasing the efficiency and strengthening the regulatory potential of the state tax policy are proposed. An assessment of the tax burden on labor and consumption in 2001–2017 is carried out; a comparative analysis of the values of the corresponding indicators in Ukraine and the European Union member countries is carried out. The factors that affect the fiscal significance of the value added tax, excise tax, income tax, personal income tax are identified. Provisions for enhancing the effectiveness of the institutional architectonics of the budget system are improved. Directions for improving the efficiency of budget expenditures are substantiated. The analysis of the influence of the main factors on the dynamics of changes in the ratio of public debt to GDP is carried out; it is established that inflation affected the most, and the exchange rate influenced the increase. An approach to assessing the state of debt security of the country is proposed, the conceptual framework for managing the budget deficit and public debt is defined. Provisions for the implementation of long-term budget planning and forecasting are developed. Institutional framework for the formation of the budget strategy is improved. The conceptual foundations of state financial support for human development are defined. A long-term budget strategy is developed, taking into account the cyclical nature of economic development. The conducted scientific research allows identifying the possibilities of positive influence of the budget policy on social development in the context of improving the quality of the institutional environment.