Assessment of The Effectiveness of Fiscal Policy in The Context of Socio-Economic Interests

Purpose of the study. The purpose study is to propose a conceptual approach assessing effectiveness fiscal policy in context socio-economic interests based on identification position state not only as tax recipient, but also regulator economic activity. In accordance with goal, following tasks are set: 1) within framework approach, mathematical interpretation target function taxes paid by an entity - taxpayer and revenues state; 2) justify functional limitations these objective functions logic for justifying parameters Laffer curve; 3) explaining shape curve, due rotation parabola axis penalties; 4) confirm proposed basis correlation analysis, evaluate closeness relationship between level burden, number on-site audits amount additionally assessed funds audit. Materials methods. article uses information from scientific works Russian foreign scientists, Internet resources. methods were used work: method logical analysis (for substantiation curve); (to identify audit); assessment tightness connection was checked according Chaddock scale; graphical reflect different approaches constructing curve). Results. paper proposes interests, which involves highlighting Within this proposed. substantiated curve Various construction considered. arguments critics analyzed. An explain penalty axis. determined. Based charged audit estimated. A trend towards decrease inspections (as form control) revealed, while maintaining main task increasing budget Federation. Conclusion. makes it possible separate efficiency macroeconomic be guided when determining rates, will allow using element harmonizing society.