THEORETICAL ASPECTS OF FISCAL POLICY

The article examines the concept of fiscal policy, reveals the essence of state regulation of socio-economic development as a process of including the state in the economic sphere of society through fiscal policy. The definitions of the types of fiscal policy are given. The article reveals the essence of state regulation of socio-economic development as a process of including the state in the economic sphere of society through fiscal policy. The approaches of state intervention in the economy in a historical perspective are considered. The definitions of the types of fiscal policy are given. It is concluded that state regulation of the economy can be successfully carried out only subject to a number of conditions, including the specifics of the basic principles, in combination with monetary policy. This work is devoted to the consideration of fiscal policy, which can be called one of the main levers of influence on the economy of the state. The problems of fiscal regulation, as a factor in the growth of economic efficiency, for most countries of the world, therefore, remain very relevant at the present stage of development of society. The main question is whether this policy will be carried out constructively or will it be unconscious and inconsistent. The object of the article is the fiscal policy of the state; the object of the study is the goals and mechanisms of the fiscal policy. The aim is to comprehensively consider the fiscal policy of the state as a method of state regulation of the economy, to determine its economic significance. Keywords: economic growth, fiscal policy, state regulation of the economy.