Ivanka Ionova


In the last few decades, an international order has been established, based on neoliberal values and norms. It was, in fact, an expression of the recent globalization of world development in all its aspects. Раrticularly distinctly and at the earliest it occured in financial and political terms. However, globalization has undermined the power of national governments.

After the 2008 financial crisis and the ensuing stagnation, globalization and neoliberal policies are considered the main causes of increasing inequality, undesirable migration and exacerbating global problems. All of this is not an expression of sustainable development, even if there is as lack of consensus about its nature. The trend of global decline was overcome only in 2013-2014 mainly through monetary policy measures. Its capabilities have already been fully utilized. Obviously, other policies and instruments must be implemented.

From this point of view, the report examines the theoretical and practical aspects of fiscal policy as a fundamental contribution to the sustainable development process. Special attention is paid to budgetary management in Bulgaria and program budgeting.


fiscal policy, tax policy, budgetary programs, economic growth, quality of living, sustainable development

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