fiscal instruments

Andrii Zolkover1, Anatolii Lutsyk2, Mykhaylo Kapyrulya3, Ivan Zhygalo4, Hanna Kolomiiets5
1Doctor of Science in Economics, Professor, Department of Finance and Business Consulting, Faculty of Management and Business Design, Kyiv National University of Technologies and Design, Kyiv, Ukraine.
2PhD in Economics, Associate Professor, Associate Professor of the S. I. Yuriy Department of Finance, West Ukrainian National University, Ternopil, Ukraine.
3PhD in Political Science, Associate Professor, Department of International Relations, Interregional Academy of Personnel Management, Kyiv, Ukraine.
4Associate Professor, PhD in Economics, Department of Management of Organizations, Lviv Polytechnic National University, Lviv, Ukraine.
5PhD in Economics, Assistant Professor, Faculty of Finance, Department of Finance named after Victor Fedosov, Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine.