Budgetary and Fiscal Relationships as a Specific Field of Government Activity

Abstract

The article aims to research the characteristics of the formation and development of budgetary and fiscal relationships as a specific field of government activity that has a significant impact on the national system of economic and financial security and on the process of sustainable development of state. The authors reflect the category of budgetary and fiscal relations as an institution with elements of public administration and regulation; the historical context of the emergence and development of budgetary and fiscal relations in the state; the characteristics of the absolute, differential and budgetary incidence methods of budgetary and fiscal relations; analysis of the components and objectives of budgetary and fiscal policy as well, the instruments of budgetary and fiscal administration in the context of financial risk management and ensuring the financial security of the state. DOI: https://doi.org/10.53486/cike2023.58; UDC: 336.02:336.14; JEL: H30, H60, H20