vestnykepsВестник экономики, права и социологииThe Review of Economy, the Law and Sociology1998-5533Общество с ограниченной ответственностью «Эксперт 16»vestnykeps-942Research ArticleОбзорные статьиРазвитие концепции фискального пространства в новом взгляде на бюджетно-налоговую политикуThe Development of the Concept of Fiscal Space in a New Look at Fiscal PolicyДемидоваС. Е.DemidovaS. Е.

Демидова Светлана Евгеньевна – кандидат экономических наук, доцент кафедры общественных финансов 

125993, Москва, Ленинградский пр-т, 49

Moscow

demidovapsk@gmail.comФинансовый университет при Правительстве Российской ФедерацииРоссияFinancial University under the Government of the Russian FederationRussian Federation20241509202601318321Copyright © Демидова С.Е., 20262026Демидова С.Е.Demidova S.Е.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://www.vestnykeps.ru/jour/article/view/942

В условиях глобальных вызовов государству важно обеспечить баланс между решениями оперативных задач и долгосрочным финансированием программ стратегических приоритетов. При реализации политики бюджетного стимулирования источником является свободное фискальное пространство. Концепция фискального пространства раскрывается через различные подходы к определению и оценке, в том числе через показатели государственного долга. Высокий уровень государственного долга может ограничивать способность страны проводить макроэкономиче-скую и финансовую стабилизацию и возобновить экономический рост после спада.

Научная значимость исследования заключается в систематизации теоретических подходов к содержанию фискального пространства во взаимосвязи с показателями государственного долга. Практическая значимость исследования заключается в возможности выбора различных подходов к формированию и оценке фискального пространства.

Выделены инструменты управления фискальным пространством, факторы формирования и механизмы корректировки фискального пространства.

Ценность проведенного исследования связана с формированием системного представления о категории «фискальное пространство», во взаимосвязи с показателями долговой устойчивости, стратегического планирования, реализации программно-целевых принципов, инструментария управления бюджетными расходами.

In the context of global challenges, it is crucial for the state to strike a balance between addressing operational tasks and funding strategic priority programs on a long-term basis. When implementing fiscal stimulus policies, the free fiscal space becomes the source. The concept of fiscal space can be revealed through different approaches to its definition and assessment, such as through indicators of public debt. High levels of public debt can limit a country's ability to pursue macroeconomic and financial stability and restart economic growth after a recession. The scientific importance of the study lies in the systematic organization of theoretical approaches to understanding the content of fiscal space in terms of indicators of public debt. The practical significance of the study resides in the potential to choose different methods for creating and assessing fiscal space. This study highlights the tools for managing fiscal space, factors that contribute to its formation, and mechanisms for adjusting fiscal space.The value of this research lies in its ability to provide a systematic understanding of the concept of "fiscal space", in conjunction with indicators for assessing debt sustainability, as well as strategic planning, the implementation of program targets, and tools for managing budget expenditures.

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The authors declare that there are no conflicts of interest present.