THEORETICAL AND METHODOLOGICAL ASPECTS OF OPTIMIZATION OF RELATIONSHIP BETWEEN ECONOMIC POTENTIAL AND SOURCES FOR PUBLIC NEEDS SETTLEMENT

Abstract

The relative level of fiscal revenue in relation
to the total aggregate domestic product
or national income is a central indicator to be
established in the national economy. This indicator
is the “tax ratio”. The tendency of almost
every economic and especially fiscal policy is
that this indicator expresses the optimal ratio
between the part of the domestic product or national
income, which is intended to be used for
the settlement of public needs and the general
economic aggregate of the latter economic categories.
Its special importance lies in the design
concept of medium-term or long-term social
and economic development. It is necessary
to determine the framework of the global distribution
of the domestic product or national
income, which is acceptable, on the one hand,
from the perspective of a balanced and stable
economic growth, and on the other hand, from
the standpoint of balancing interests of all social
structures of modern mixed societies.