ФІСКАЛЬНІ СТИМУЛИ СТАЛОГО РОЗВИТКУ АВТОМОБІЛЬНОГО РИНКУ: ТЕОРЕТИЧНІ ЗАСАДИ ТА МАКРОЕКОНОМІЧНІ НАСЛІДКИ

Considering the current global trends of environmental transformation, decarbonisation of the transport sector, and the transition to new technologies, the article examines the theoretical basis and practical aspects of applying fiscal instruments to ensure the sustainable development of the automotive market. The purpose of the article is to provide a theoretical justification for the mechanisms of fiscal stimulation of the automotive market's transition towards sustainable development models and to assess their macroeconomic effectiveness in the context of the green transformation of the automotive industry. The article systematises the main scientific approaches to fiscal regulation, and the feasibility of state intervention in the transport sector is substantiated based on a theoretical analysis of economic schools. The article analyses fiscal instruments for the sustainable development of the automotive market, such as tax incentives, subsidies, public investments, and environmental restrictions, in terms of their impact on demand, supply, infrastructure, and the institutional environment. It also defines the expected macroeconomic effects that shape the long-term resilience of the automotive sector. A typology of the expected macroeconomic effects resulting from the application of various fiscal instruments in the automotive industry is proposed, which allows for assessing their impact not only on market development but also on GDP dynamics, employment, investment activity, and tax revenues. The research methodology combines: theoretical analysis to determine the principles of fiscal intervention; empirical comparison of global practices; structuring and classification of instruments by their impact; assessment of expected macroeconomic consequences; and interpretation of data in the context of sustainable development. It is established that a balanced combination of fiscal measures can not only accelerate the “green” transition in the automotive sector but also ensure structural modernisation of the economy, innovation-driven development, and fiscal stability.