The scientific-practical Law Journal “Almanac of Law” Volume 11 (2020),
169-175 p.
DOI: 10.33663/2524-017X-2020-11-30
Nemchenko K. S. The fiscal policy of the state: the doctrinal level of cognition
The specific nature of fiscal policy is considered on doctrinal level within the article. In this research local and international approaches to determination of fiscal policy were analyzed and studied. We performed the analysis of key elements of term of fiscal policy in economic theory and finance law science. There is a part of research devoted to the definition of fiscal policy stated on doctrinal level and there was determined the correlation between fiscal policy and fiscal function of state from the perspective of legal theory. The author researched that the main approach to determination of fiscal policy in finance law science is understanding it’s as an influence of state on national economy and application different legal and economic tools in particular taxes and duties and activities of authorities in the field of implementation of such taxes and further accumulation of funds. The author proves that the major part of research within economic studies in the field of fiscal policy is not systematic and non-comprehensive. However, based on the analysis stated in the article it is possible to make a conclusion that influence on economy is core feature of fiscal policy determined by the majority of researchers in economic science. Thus, it is possible to include this feature to the definition of fiscal policy for the purpose of legal theory. At the same time, the author considers that from the perspective of legal theoretical science fiscal policy implements tasks and directions determined by nature of fiscal function of state through influence of economy performed by taxes and duties and fiscal policy correlates with fiscal function of state as a part and whole. On the other hand, for the purpose of legal theoretical science fiscal policy is an influence of state on national economy with regulation of tax and duties and its coordination with other tools of governmental influence on economy in particular in establishment of taxes and duties and further accumulation of relevant funds.
Keywords: State, Fiscal Policy, Fiscal function of state, policy.
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