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0222U004398,
0119U003650
,
The Fiscal Space Development for Economic Growth
Lunina Inna Oleksandrivna, Доктор економічних наук
28-07-2022
State Institution "Institute of Economics and Forecasting of the National Academy of Sciences of Ukraine"
ABSTRACT Report on the research work: 272 pages, 14 figures, 39 tables, 364 sources. The object of the study- the fiscal space of Ukraine. The objective of the study - to improve approaches to assessing fiscal space development in terms of ensuring its impact on sustainable economic growth. Research methods - methods of systemic and historical-logical analysis, structural-functional analysis, statistical comparisons, economic-mathematical modeling, etc. The work defines the meaning of the concept of "fiscal space" for low-income countries with a high public debt cost; approaches to expanding the fiscal space of Ukraine during mobilization and martial law are justified; instruments for assessment of potential for Ukraine's fiscal space development, based on indicators of potential GDP and the GDP gap, as well as corporate income tax gap are worked out; the fiscal risks of global trade wars for third countries are determined and fiscal instruments for reducing their negative consequences are proposed; the principles of diagnostics and enhancing the budget financing effectiveness of public spending that ensure the formation of human capital (health care, education) are substantiated. The study contains new scientific and practical outcomes regarding the instruments for assessment of potential for the fiscal space development in Ukraine; determinants of the fiscal space creation in developing countries; approaches and recommendations for ensuring changes in the fiscal space of Ukraine and its impact on sustainable economic growth. The results of the research can be used by legislative and executive authorities in the development of strategic economic development documents, amendments to the Budget and Tax Codes of Ukraine, and the preparation of legal basis for the improvement of the fiscal system of Ukraine. FISCAL SPACE, PUBLIC FINANCES, FISCAL SUSTAINABILITY, TRADE WAR, PUBLIC SOCIAL EXPENDITURES, FISCAL INSTRUMENTS OF ECONOMIC GROWTH
Bilousova Olena S.
Boichenko Alla V.
Bondaruk Taisiia H.
Kvasha Tetiana K.
Lunina Inna O.
Navrotska Oleksandra V.
Nazukova Nataliia M.
Stepanova Olena V.
Tverdokhlibova Dina V.
Frolova Nataliya B.
2024-04-15
Updated: 2025-12-05
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