id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-694	Chugunov, Igor; Makohon, Valentina	FISCAL STRATEGY AS AN INSTRUMENT OF ECONOMIC GROWTH	2019	5	.pdf	application/pdf	3843	127	28	The study of the experience of the European Union countries has made it possible to identify the peculiarities of the formation and implementation of fiscal strategies: strategic directions are necessarily published in official mass media, accordingly, the principle of openness and transparency is ensured; the justification of directions is based on taking into account the interests of all participants in the budget process; strategies necessarily include: the analysis and comparison of the foreseen financial situation with the past, the main problems of ensuring budget sustainability, stability, and balance, and expected changes in the development of the economic environment are revealed; strategies include an assessment of the impact of possible measures of the fiscal policy in the foreseeable future on the country’s socio-economic development; strategies determine the goals, priorities, tasks of the fiscal policy and possible ways of their implementation; strategies include an assessment of the impact of macroeconomic and demographic factors on budget stability. The comparative and factor method allowed revealing the essence and role of the fiscal strategy as an instrument of economic growth, identifying peculiarities and substantiating approaches to the management of uncertainty of fiscal strategies, revealing the principles of the formation of the fiscal strategy and medium-term budget planning in Ukraine.	cache/issue-694.pdf	txt/issue-694.txt