Крючкова, Наталія МихайлівнаKriuchkova, Nataliia M.Cheng, Yao2025-10-272025-10-272025Cheng Y. Institutional foundations of the fiscal mechanism in the context of sustainable development / Y. Cheng // Збірник тез доповідей студентів, аспірантів та здобувачів – учасників 81-ї звітної конференції Одеського національного університету імені І. І. Мечникова, присвячений 160-й річниці університету. Секція економічних і правових наук (Одеса, 22–24 квіт. 2025 р.) / відп. ред. О. В. Побережець ; ред. кол.: Л. Є. Борисова, Н. В. Добровольська, М. А. Кіріліна та ін. – Одеса : Олді+, 2025. – С. 171–173.https://dspace.onu.edu.ua/handle/123456789/42915The transformation of the ideological basis for the use of fiscal for social development requires the formation of practically oriented areas of management activities for the implementation of fiscal policy. They are mainly formed within the framework of budget management, tax management, and administration of taxes and payments. In terms of the content of management processes, they combine the issues of accumulation of financial resources to the budget, their distribution (in the territorial, sectoral, social and group aspects in accordance with the tasks set by the state, taking into account the limited resources), as well as state intervention in socio-economic and other processes at the micro, meso and macro levels. At the same time, the direction related to the development of fiscal rules, which govern the actions of all subjects and with the help of which the above-mentioned management activities are carried out, is distinguished.enfiscal policyfinancial resourcesfiscal rulesfiscal institutionsfiscal mechanismsustainable development051 ЕкономікаArticle