| Issue |
SHS Web Conf.
Volume 111, 2021
The 3rd Eastern European Conference of Management and Economics (EECME 2021) – Sustainable Development in Modern Knowledge Society
|
|
|---|---|---|
| Article Number | 01017 | |
| Number of page(s) | 8 | |
| DOI | https://doi.org/10.1051/shsconf/202111101017 | |
| Published online | 14 June 2021 | |
Indicators for assessing state fiscal policy in the context of promoting sustainable development
1
University of the State Fiscal Service of Ukraine, Department of Customs, 08201 Irpin, Ukraine
2
University of the State Fiscal Service of Ukraine, Department of Enterprise Economics, 08201 Irpin, Ukraine
3
V. I. Vernadsky Crimean Federal University, Department of Finance and Credit, 95000 Simferopol, Ukraine
* Corresponding author: elenasushkova@ukr.net
The article proposes a scientific and methodological approach to assessing the level of promotion of fiscal policy of sustainable development, uniting a set of indicators of realization in the country of 17 SDGs. Applying the principle of the hierarchy of diagnostic knowledge, the assessment of the level of support for fiscal policies for sustainable development is presented through the linguistic variable, with the separation of measures of influence on the economic, social and environmental blocs. The hierarchical relationship between the state parameters and the level of support for fiscal policies for sustainable development is graphically presented as a logical inference tree The approach has been tested by measuring the level of promotion of fiscal policies for sustainable development in Ukraine for two scenarios, This will make it possible to predict the impact of the country’s policies. According to the results of the study, it has been proved that the level of support for the fiscal policy of sustainable development in Ukraine suppresses the implementation of 17 SDGs, and the nature of the changes tends to a pessimistic development scenario, and the total index for promoting fiscal policies for sustainable development decreases annually.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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