Scientific and Theoretical Foundations of Fiscal Policy in Ensuring Sustainable Economic Growth

This article examines the scientific and theoretical foundations of fiscal policy in ensuring sustainable economic growth. It explores the role of taxation, public expenditure, budget deficit management, and public debt in influencing macroeconomic stability, investment, employment, and income distribution. The study applies theoretical analysis, comparative analysis, synthesis, and classification to examine major economic approaches and the mechanisms through which fiscal instruments affect economic development. The analysis highlights the importance of efficient public spending, a balanced taxation system, transparent budget management, and responsible debt administration. It also emphasizes that fiscal policy effectiveness depends on economic conditions, institutional capacity, and the quality of public financial management. The findings suggest that combining short-term economic stabilization measures with long-term productive investment can support sustainable growth.