NEW PRAGMATIC APPROACH TO FISCALIZATION OF PUBLIC FINANCE
نویسندگان
چکیده
Introduction. Turbulence in the field of public finance on both national and global scale testifies to existence unresolved problems reconciling scientific postulates behind transformation development institution state. Crisis early twentieth century pandemic 2019-2020 have revealed ineffectiveness liberal models statehood, thus heightening urgency reinforcing efforts directed at studying fixing aforementioned issue. The purpose article is systemize grounds latest theoretical dimensions institute determine a new pragmatic approach its fiscalization. Methods. methods dialectic analysis, synthesis logical generalization, as well comparison formalization are used. Results. essential parameters relationship between crises changes technological framework been revealed. Financial policy viewed art managing with creating conditions for sustainable socio-economic develop ment. contradictions accumulated fiscal space analyzed evolution state has traced. It proven that view directions societal precipitated by globalization crisis it advisable fiscalization finance, which would be defined values, formal informal institutions, based main features coincidence theory.
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ژورنال
عنوان ژورنال: ???? ????????
سال: 2021
ISSN: ['2664-2506', '0378-2867']
DOI: https://doi.org/10.35774/sf2021.01.010