The New Trends and Policies in Public Finance. The New Trends And Policies In Public Finance

      Аннотация: The subject of public finance is fiscal activities. Public sector use taxes, public expenditures, borrwings in order to provide public needs and social welfare. Over the years the interest of public finance has changed. The governments try to meet increasing public demands. the financing of increased public services leads to a increase in tax rates or the application of new taxes. The level of tax ethics in the society affects the level of tax collected. Accordingly, the level of the tax burden, determines the attitudes of social groups towards tax. The public sector, on the one hand, affects the distribution of tax burden through new tax regulations; it also reduces the tax burden on some taxpayers through tax expenditures on the other hand. The government uses monetary and fiscal policy instruments to achieve its fiscal and ekstra-fiscal goals. But, the increase in the state's intervention in the economy has caused the public sector's share in the economy to grow excessively. So, the rule-based fiscal policies have begun to be implemented to reduce the impact of the state on economic activity and to ensure fiscal transparency and fiscal discipline.

Ключевые слова: policies, Public finance, New Trends