Budget safety, as a component of financial security, depends on the results of the implementation of an effective state financial and economic policy as the basis for the achievement of national interests. Effective using of the budget, namely, effective management of the state's cash flows, should ensure the regulation of economic and social processes in the interests of society, and create stable conditions for economic development of the country. Budget policy is an integral part of the state's financial policy and as one of the driving forces of Ukraine's development implies further stabilization of public finances, ensuring economic growth and raising standards of living for the maintenance of balanced development of the state. In today's conditions of development, the state faces the task of ensuring the balance and stability of the state budget against adverse external influences, establishing effective management of the country's cash flows, establishing effective budget and monetary policy, as well as long-term fiscal sustainability and stability. In recent years, to overcome this task, control over the activities of financial institutions has intensified, as a result they guided by the principles of responsible management of public finances, aimed at introducing the principles of medium-term financial planning, the availability of a system of forecasting budget parameters, ensuring the feasibility of economic forecasts, and creating and maintaining necessary financial reserves.
Formulation of the problem. Today, in the conditions of chaotically structured economy, in conditions of limited financial possibilities of the country and the need of institutionalization of the new economic relations of the state that work in fiscal authorities and economic entities, the role of tax control is important element in process of tax administration in Ukraine. Tax control is an effective instrument for monitoring activity of participants of economic relations. Since taxes are the main source of replenishment of the state budget, state control bodies must conduct monitoring concerning payment of taxes by business entities to identify debtors. Effectively built system of tax control is an effective mechanism and necessary condition for the successful functioning of public finance, because it encompasses the entire system of taxation, and is also carried out in the context of individual taxes, tax groups, tax payers and territories. So there is an immediate need to solve the problem of analysis of modern approaches to the development of tax control as a control instrument of the activities of
In current paper, we have researched the influence of environmental policy stringency (EPS) on economic development of the EU-28. The problem of identifying the influence of stringency of environmental policy (EP) on economic development of the EU-28 is that currently there is no well-established understanding of what economic results can be achieved depending on the extent of EPS within a separate country. The paper aims at making contribution to theoretical, empirical and political scopes of perception of EP as an independent factor of economic development of the EU-28. The results of research indicate that EPS is significant factor of economic development of the EU countries.
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