Бюджетна доктрина та бюджетна політика держави: діалектика взаємозв’язку і взаємозалежності

Abstract

Розглянуто сутність бюджетної доктрини, бюджетної політики та взаємозв’язок між ними. Сформульовано підходи до пізнання сутності бюджету як елемента бюджетної доктрини з метою формування оптимальної моделі розподілу та перерозподілу ВВП. Запропоновано структуру бюджетної доктрини як державного політичного документа. Розкрито діалектику взаємозв’язку та взаємозалежності між складовими бюджетної доктрини й стратегічними напрямами бюджетної політики держави. The essence of the fiscal doctrine of the state has been thoroughly proved. We suggest that the fiscal doctrine as a constituent element of financial scientific knowledge should be considered as a set of principles, regulations, ideas, integrated concept, a systematic doctrine, complete set of scientific explanation, objective and subjective rules interconnected with each other to form the state budget, budget phenomena and processes of society the results of which are displayed in the public document of strategic significance. The components of the fiscal doctrine have been distinguished. It was argued that to successfully work out the fiscal doctrine as an important political document, public authorities and public administration should primarily determine the strategic areas of socio-economic development of society and choose the very model of society that a state strives to build, Moreover, this model should not be changed depending on the political forces that came to power, but has to be stable and independent of certain political expediency. The elaborated strategies and theoretical conceptualization of the fiscal doctrine may serve as the basis for the formation of budget policy made in the form of fiscal doctrine. The structure of the fiscal doctrine as a public polical document may include the following items: a summary, principles of formation, scope of regulations and standards, the responsibility for implementation of its regulations, the levels of application of the doctrine, the main purpose of the doctrine, the main results of the doctrine, standards of fiscal policy, contents of the fiscal doctrine, procedure of public monitoring of application of the fiscal doctrine, some of its standards, the procedure for periodic assessment of the results of application of regulations and standards of the doctrine, the procedure for preparing and making decisions on the amendments to the fiscal doctrine and some of its standards. Having chosen the oriented model of society, public authorities and public administration may proceed with the formation of a theoretical model of GDP distribution, and in view of the subjective factor, they may start to develop a practical model of distribution given the economic interests of all the subjects of intergovernmental relations.