THE ESSENCE OF THE FISCAL ENVIRONMENT FOR PROMOTING ENTREPRENEURSHIP AT DIFFERENT LEVELS OF MANAGEMENT: CONCEPTUALIZATION OF NOTIONS

Abstract

The article examines the essence of the fiscal environment for promoting entrepreneurship based on a coherent combination of a number of dominant features, including spatial and temporal assessment, structural and institutional characteristics, the level of management (national, regional, local), coherence and interaction between structural components at the input and output of the system, etc. Understanding the essence of the fiscal environment for promoting entrepreneurship is considered at different levels of management: national, regional and local levels. We have singled out the characteristic main features of the fiscal environment, such as: complexity of the fiscal environment, time assessment, interdependence of the factors of the formation of the fiscal environment, variability and optimality of the fiscal environment. Summarizing the views of scientists regarding the interpretation of the essence of the concept of "fiscal environment", we outlined the characteristic features of the fiscal environment. We believe that one of the main tasks of the formation of the fiscal environment at the regional and local levels is the formation of favorable conditions for the promoting of entrepreneurial activity at the expense of substantiated institutional conditions for increasing the tax potential, which is realized not only due to the reasonableness of the system of administration of local taxes and fees, but also due to the optimality of the tax load in the light of meeting the budgetary needs of local development in the future. From the point of view of theoretical substantiation, methodology of formation and effective management of the development of the fiscal environment, related categories were refined based on the proposed structural and content hierarchy of these concepts according to the principle of increasing degree of coverage of economic relations: fiscal mechanism, fiscal system, fiscal policy, fiscal space. It is proposed to consider the fiscal environment as a concept that describes the general set of conditions for the formation and implementation of fiscal policy, which include all factors of influence on state finances, takes into account the economic and political context, legal regulation, macroeconomic indicators, and also covers all processes related to administration budget revenues and expenses.