FOREIGN EXPERIENCE OF REALIZATION OF THE FISCAL FUNCTION: IMPLEMENTATION QUESTIONS IN DOMESTIC LEGISLATION

The article analyzes some aspects of the experience of individual countries on improving the efficiency and implementation of the fiscal function of the state. Separate fiscal measures and measures affecting the optimization of public relations in the sphere of entrepreneurship in countries such as Japan, the United Kingdom, the United States and the Federal Republic of Germany are considered. Expressed their own views on the issues identified in the article.