Fiscal Policy Activity for Digital Sustainable Development Support

The article explores the adaptation of fiscal policy activity to support digital tools in the context of sustainable development. Through a comprehensive literature review, fiscal instruments commonly used by governments to foster sustainable development and technological advancement are identified and analyzed. The role of these fiscal instruments in promoting the adoption of digital technologies and practices that contribute to sustainability goals is examined. Additionally, the article provides an overview of fiscal stimulation of digital sustainable development models, drawing insights from existing literature and policy documents. By analyzing foreign cases on fiscal policy instruments, the article offers international experiences and qualitative analysis to understand different approaches to fiscal policy design and implementation. Furthermore, a conceptual framework is proposed to illustrate the integration of fiscal policy within broader strategies for promoting sustainability and digitalization, with recommendations for optimizing policy effectiveness.