Features of Fiscal Policy in the System of Levers of Stimulation of the National Economy of Ukraine

The purpose of the article is to study the theoretical foundations and applied problems of fiscal policy as a way to fill up the state budget of Ukraine. The essence of fiscal policy and the mechanism of its realization are investigated. The main provisions (key aspects) of the Laffer Curve application and the possibility of its practical application for assessing the effectiveness of fiscal policy in Ukraine are presented. The issues of influence of fiscal policy instruments on the main macroeconomic indicators and sectors of the national economy are considered. It has been proved that: 1) the key feature of the fiscal regulation of economic growth in Ukraine was its focus on achieving results in the short run; 2) the direction of fiscal policy of the state to achieve optimal quality of economic growth, the transformation of domestic consumer demand into an effective factor of economic growth, state financing of infrastructure development is insufficient; 3) an effective financial policy is needed to ensure effective and efficient social and economic long-term growth; 4) the maximum possible rates of economic growth in Ukraine can be achieved through harmonization of the interests of taxpayers and the state. The prospect of further research in this direction is to determine the peculiarities of the fiscal policy of Ukraine and European countries during the period of economic instability