THEORETICAL FOUNDATIONS OF USING FISCAL INSTRUMENTS TO SUPPORT ECONOMIC SECTORS

Abstract. This thesis article examines the theoretical and methodological foundations of using fiscal instruments to support economic sectors under conditions of structural transformation, investment modernization and digital public finance. Fiscal policy is interpreted not only as a mechanism for forming budget revenues, but also as an institutional instrument for regulating sectoral development, stimulating private initiative, reducing financial constraints and improving the competitiveness of priority industries. Particular attention is paid to the economic content of tax incentives, subsidies, budget expenditures, preferential financing, state guarantees and digital fiscal administration. The article substantiates that the effectiveness of fiscal support depends on the balance between fiscal sustainability, targeted incentives, transparency of resource allocation and measurable results.