Theoretical foundations and essence of budget policy

Economic Annals-XXI: Volume 120, Issue 5-6, Pages: 10-12

Citation information:
Solovyova, Y. M. (2012). Theoretical foundations and essence of budget policy. Economic Annals-XXI, 5-6, 10-12. https://ea21journal.world/index.php/ea-v120-03/


Y. M. Solovyova

Theoretical foundations and essence of budget policy

Abstract. The paper disclosed the nature of fiscal policy as a socio-economic category, showed the specific features of the budget strategy and tactics, highlighted the conceptual dominance of fiscal policy, defined its variants, principles and methods of innovation in modern conditions of economic modernization.

Keywords: Fiscal Policy; Budget Unit; Budgetary Mechanism; Budget Strategy; Budget Tactics