Theoretical foundations of financial management under conditions of sustainable economic development

Abstract

The paper deals with the theoretical foundations of financial management, primarily from the point of the goals view that the state serves. It is noted that in order to ensure financial activity, the modern state needs to consider different, influencing, independently functioning factors, in particular, allocation, distribution and stabilization. Their characteristic features, sources of formation are outlined, as well as their essential aspects are disclosed. It is noted that the essential aspects of these influencing factors should be taken into account when regulating the tax burden and financing social sectors of the economy at the expense of the state budget. Concrete proposals are given as part of mitigating the tax burden