INNA V. KARPENKO
Budgetary and Tax Instruments of Management of Financial and Strategic Adaptability of Regional Development
(original language – Ukrainian)
Need of functioning of national economy on the principles of a sustainable development, cause the necessity of budgetary and tax regulation of level of financial and strategic adaptability of regions. It is caused by limited financial resources and inefficient using budgetary funds. It requires a process improvement of state regulation. In article types and the directions of use of budgetary and tax instruments of regional development are considered. The mechanism of financial security of the region in the conditions of environmentally oriented development are investigated. Its advantages and disadvantages are analysed. The essence of the concept "financial and strategic adaptability", its role and importance in the development of policy of financial security of the region are proved. Approach to improvement of the mechanism of regulation of environmentally oriented regional development by tax incentives which will promote development of effective state financial policy is offered.
Key words: financial instruments, financial and strategic adaptability, regional development, ecological taxes.
Placed in №4, 2013.
Affiliations: Inna V. Karpenko, Assistant Professor, Department of Finance and Credit, Sumy State University.
Article text: download.