Fiscal Policy as an Emerging Factor of Social and Economic State Formation

The relevance of the problem under study is due to the importance of having a visionary, competent fiscal government policy, in particular, the tax - one of the main methods to ensure stable socio-economic development of the state. The present work is aimed at understanding that the main tool of fiscal policy is progressive taxation. The leading method of research of this problem is the general scientific one, which allowed to substantiate the thesis that the progressive taxation is aimed at the maximum collection of taxes, at the creation of obstacles to evasion from their payment, at the formation and mobilization of financial resources of the state. The article substantiates the thesis that in a modern state, intending to become a developed social and economic state, the question should be not about the presence or absence of a progressive scale of taxation, but about the rates of this taxation, at what levels of income and expenses they should apply, etc. This scientific article is of practical value for law makers, politicians, researchers interested in natural, objective improvement of the institutions of the state and the law.