出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：The article is aimed at developing the conceptual foundations for implementing the fiscal (debt) rules in Ukraine taking into account the world experience and directing towards rebuilding its debt sustainability in the face of significant procyclicality of the domestic economy and fiscal policy. Nature,goals and tasks of the fiscal (debt) rules have been considered. The article determines the role of a debt rule,rules of the balanced budget,income and expenses in the formation of the procyclical fiscal policy. It has been found that a rule for balancing a budget in accordance with cycle or using the structural balance brings the greatest acyclic effect. On the basis of comparison with both the developed countries and the developing countries,significant procyclicality of the fiscal policy of Ukraine has been proved,the necessity of introducing a mechanism of fiscal rules to enhance its debt sustainability has been substantiated. It has been proposed that its detailization should go along with the consideration of specific fiscal (debt) targets and together with the related activities to implement fiscal rules. Prospect for further research in this direction is to carry out mathematical modeling of the influence of certain fiscal (debt) targets on both the economic growth and the debt sustainability of Ukraine.
其他摘要：Мета статті полягає у розробці концептуальних засад імплементації фіскальних (боргових) правил в Україні з урахуванням світового досвіду та з орієнтацією на відновлення її боргової стійкості в умовах значної проциклічності вітчизняної економіки та фіскаль
