Year: 2025
Type: article
Abstract: The urgency of finding new methods to improve public finance management stems from economic shocks, geopolitical crises, and unforeseen or emergency situations. Due to regional differences in economic and budget potential, state functions and powers can face financial limitations. This has led to the development of the «fiscal space» concept, which aims to improve the effectiveness of tax reforms, budget spending, public debt management, and the attraction of financing for budget deficits to achieve socioXeconomic objectives. However, the application of the concept in domestic practice requires the systematization of methodological approaches.
Author: A. A. Kharlamova
Institution: Financial University
Language: English
Topic: Economic and Fiscal Studies
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409037723