FROM TAX TO THE FISCAL STATE
The article deals with the conceptualization and genesis of the fiscal state. The features of tax and debt finance in the context of the fiscal state formation are considered. The evolution of fiscal regimes is investigated. The features of the tax state are identified. The role of the state loan in the transformation of the tax state into the fiscal one is investigated. The importance of the fiscal state in the context of ensuring sustainable economic growth is considered.
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Keywords: tax finance, debt finance, purse, treasury, fisc, tax state, fiscal state |
THEORY
Fedosov Victor
Dr. in Economy, Professor SHEI «Kyiv National Economic University named after Vadym Hetman»
Bench Lilia
PhD, Associate Professor, SHEI «Kyiv National Economic University named after Vadym Hetman»
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