Scientific Discourse of Populism: Aspects of Economy and Tax Policy

Abstract

Introduction. Insufficient level of the economic growth perceiving amongst population of even economically developed countries, growth of inequality of incomes and welfare caused the opening for the opportunities for exploitation of controversial narratives by non-systematic politicians of different spectra in order to obtain electoral dividends, that stipulates the initiation of scientific discourse on the sources, reasons and consequences of populism. Problem Statement. A populist impact in many of European and world countries as well as considerable challenges for economic and political sustainability stipulate the necessity for scientific cognition of that essence for further elaboration of receipts for minimization of negative and implementation of possible positive outcomes. Purpose. To generalize, to structure and to systematize the studies of the political and economic foundations of populism and its manifestations in the context of the formation and implementation of economic and fiscal (tax) policy. Materials and Methods. A methodological consensus as general method introduced on defining populism as ideology, policy and social movement grounded on coordination on the structural elements contained in the definitions of different research schools is implemented; a comparative analyses of Western European and Ukrainian populism; a factsheet and statistical analyses for substantiation of evidence-based tax populism in Ukraine. Results. The article reviews the publications of researchers on the problem of populism - its definition, analysis of social and economic foundations, as well as the impact on the fiscal and tax policies elaboration. On the basis of generalization of broad international research approached framework regarding the analysis of populist tax policy, the definition of tax populism is proposed. The reasons for the prevailing influence of right populism on the current tax policy in Ukraine. Introduced concept of elaboration of sustainable system of institutional and organizational-analytical measures grounded on the modernization of institutes of general public interest in the field of development and strengthening of political process coordination and economic policy. Conclusions. Generalized scientific, informational, analytical and statistical data about the objective essence of economic and tax populism growing tendencies in the world as well as danger of right-wing tax populism in the Ukraine.

Теоретичні Та Прикладні Аспекти Розвитку Інститутів Реформ У Глобальному Й Національному Вимірах

“…Given the above, the main task of the govern ment is to establish a regime for regulation and coordination of reform institutions, which ensu res the highest level of transparency, accountabi lity, and inclusion in the modernization of socio economic relations to achieve public interests and distribution of public goods in relevant fields the formation and implementation of government po licies. Given the theoretical, retrospective, and ra tional principles of the possible functioning of such an institutional framework, the implementation of these approaches and the formation of the con tent of reform institutions shall be accompanied by the following attributive variables, as defined in more detail above:  the formation of the legal framework of re forms, clear definition of delegation process and responsibility, including the political one, for the results of reforms; formalization of re form processes and procedures; envision of in struments to avoid institutional pitfalls in the reform process;  the qualitative improvement of the process of initiation and supervision of reforms, consen sual approval of the system of general socio economic and special sectoral indicators for plan ning and evaluating the results of reforms, iden tifying opportunities to start and to implement reforms, their priorities, including with the use of OECD methodologies and adaptation of World Bank tools (PSIA);  the strengthening of the role of dialogue and the involvement of professional and expert com munities on the basis of clear qualification cri theoretical and applied aspects of the Development of reform Institutions in Global and National Context teria of representativeness; foresight and re gulation of the needs for research and expert support;  the emphasis on economic nature, measurabili ty, and effectiveness of reforms; the strengthe ning of coordination of reform institutions with macrofinancial forecasting, mediumterm bud get planning framework; the generalization of fiscal regulations for public finance sustainabi lity; counteraction to fiscal risks and normali zation of redistributive effects of reforms;  the integration of national institutions of re forms into the general institutional context of counteraction to populism [43]; strengthening of expert and analytical support, inclusiveness, deepening of rational character of develop ment of decisions in the field of government policies;  the regulation of coordination with internatio nal partners and donors by establishing a trans parent and accountable hierarchy of involve ment and use of expert and financial resources for reforms; the development of financial inst ru ments for institutionalization of such coope ration; the enhancement of involving interna tional and ins titutional stakeholders in reform supervisory boards.…”