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Information × Registration Number 0216U007073, 0115U002887 , R & D reports Title Genesis of fiscal policy in the crisis management of the public sector popup.stage_title Head Bobrovs'ka Olena, Registration Date 24-03-2016 Organization Dnipropetrovsk Regional Institute of Public Administration of National Academy of Public Administration Office of the President of Ukraine popup.description2 The object of study is the set of social and economical relationships into crisis management system of public sector. Subject of study - the transformation of tax policy role into the system of crisis management in the public sector. Purpose is a synthesis of theoretical and methodological foundations of appearance, formation and development of crisis management in the public sector. Methods of study - general scientific, economic and special methods of theoretical and empirical research: dialectical method of cognition, systematic approach and system analysis, theoretical, empirical analysis and synthesis; historical methods, methods of economic, comparative, functionalб structural and logical analysis, methods of structural and logical modeling, economical and statistical extrapolation and approximation. Results and novelty: - theoretical and methodological principles of tax policy formation in crisis management of the public sector are deepened. The methodological and methodical levels of knowledge about the tax system are determined. That can detect trends and features of tax policy formation in terms of solving the problem of crisis management in the public sector; - the conceptual and categorical apparatus is improved, particularly through given the authors' definition of categories "tax policy", "crisis management", "fiscal federalism", "tax flow", "public sector", "infrastructure alignment"; - the main trends of the national tax system are summarized. It is founded that the Ukrainian tax system is one of the most burdensome in the world. The reasons of imperfection of national tax system, which are determined by historical conditions and institutional limitations, are founded; - the feasibility of implementing the theory of national fiscal convergence as the driving force of taxation policy paradigm changing is grounded. It is based on Europe-wide trend of tax systems harmonization - the countries of EU and Ukraine in the process of international fiscal convergence integration; - the list of requirements for a balanced tax policy with the liberal-democratic character is generalized; - institutional tools and mechanisms for strengthening the municipal sustainability primarily through activation of its own resource potential of the areas, due to changing the tax policy guidelines, are singled; - strategic approach to managing development of financial plans for companies in the public sector and local budgets is proposed. It is based on the introduction of a balanced tax policy as liberal and democratic direction, based on program budgeting, fiscal institutions transformation, innovational methods of tax administration implementing; - the model of formation cycle, using of financial resources is developed and proposed. It includes a comprehensive methodology for calculating indicators system of resource providing into the public sector and local budgets in four main groups: financial competence of authorities, financial stability of local budgets, financial and investment potential of the public sector; - the method of power decentralization results evaluation is proposed. It is based on comparing the obtained values of most informative indicators through the proposed list. Product Description popup.authors Ільченко В.О. Бобровська О.Ю. Крушельницька Т.А. Матвеєва О.Ю. Мунько А.Ю. Огданський К.М. Попруга В.І. Трещов М.М. popup.nrat_date 2020-04-02 Close