DIGITAL AND PERFORMANCE-BASED DIRECTIONS FOR IMPROVING THE EFFECTIVENESS OF FISCAL INSTRUMENTS IN SUPPORTING ECONOMIC SECTORS

This scientific thesis examines priority directions for improving the effectiveness of fiscal instruments used to support economic sectors. The focus is placed on the digitalization of fiscal policy, performance-based allocation of budget resources, KPI-oriented planning, targeted subsidies, tax incentives, special funds, and automated monitoring of fiscal results. The study argues that fiscal support can generate stronger economic effects when tax and budget instruments are linked to measurable sectoral outcomes, including export growth, investment activity, job creation, technological modernization, and expansion of value-added production. The paper also substantiates the need to transform traditional fiscal support into a transparent, accountable and data-driven mechanism of sectoral development.