Правові проблеми реалізації фіскальних функцій держави в умовах сучасних викликів

The article highlights the legal problems of implementation of the fiscal function of the modern state. The genesis of the system of scientific ideas about the functions of the state and constitutional economics as a conceptual basis for the modern understanding of the fiscal function of the state is investigated. For this purpose the main methodological problems of realisation of functions of the modern state in the conditions of global changes are considered. The dialectic of interaction between the state, society, economy and finance as an objective basis for the formation of fiscal function of the modern state is revealed. The main factors of formation and legal problems of fiscal policy implementation as a priority direction of economic and financial function of the modern state are studied. The interrelation between globalisation trends and processes of implementation of fiscal function of the state in the conditions of formation of constitutional economy is highlighted. The author offered definition of the concept of fiscal function of the state as a one of the main organisationally ensured and normatively regulated areas and types of state activity in the field of economy and finance, which reflects the systemic connection between the content of fiscal activity (public authorities' powers in the field of accumulation of public revenues) and the goals and objectives of the state at a particular historical stage of society development. Its structure, essence and content are revealed. The place and role of fiscal function in the system of functions of the modern state is shown. The concept of permanent increase in the role and significance of the fiscal function of the modern state is formulated, which is based on the position that the fiscal policy in most countries of the modern world is broad and multifaceted, on the basis of which it is concluded that the expansion and activation of economic actions of the state in the fiscal sphere is a practical expression of the general evolutionary process of economic development of all countries in the context of globalization. The article examines the legal aspects of the genesis of the functional role of the State in regulating economic and financial relations and such type of relations as fiscal relations. The author analyses the legal framework and applied aspects of the fiscal function of the modern state in the context of global changes.