Dialectic of Fiscal Sociology: From Ambivalence to Synergetics

The methodology of the budget policy of Ukraine largely depends on the philosophy that is laid in its foundation. The purpose of the article is to justify the advisability of changing the approach to the dialectic of fiscal sociology. The essence of fiscal sociology was investigated. It was found that fiscal sociology is the integral system studying the patterns and driving forces of the functioning of the taxation components within the framework of society, taking into account the internal and external laws of society development. The views of scientists on fiscal sociology were analyzed. The author produces proofs of the prevalence of the ambivalent approach in understanding the nature of fiscal sociology. The ambivalence of the laws of materialistic dialectic was characterized and their influence on fiscal sociology was revealed. It was proved that the current methodology for the formation and implementation of Ukraine's budget policy is based on the ambivalent approach to the dialectic of fiscal sociology, which is based on philosophical contradictions. The author proposes to improve the laws of dialectic by formulating them from the position of a synergetic approach: a) the unity and interaction of various qualities; b) quantitative and ordinal changes cause qualitative transformations, and changes in qualitative characteristics are reflected in quantitative and ordinal transformations; c) development as a series of transformations based on internal and external algorithms of the interaction of various qualities. The influence of the improved laws of dialectic on fiscal sociology was characterized. It was proved that in order to ensure consistent development of the methodology of budgetary policy as a whole set of different quality elements, a necessary condition is the change of the ambivalent approach to the dialectic of fiscal sociology. The synergistic approach must be used. As a result, prerequisites for an integrated and systematic study of budgetary policy as a holistic process will be formed.