72 страниц. 2014 год. LAP Lambert Academic Publishing The research theme, fiscal policy, is one of special interest, being one of the most important issues in financial politics. The paper presents the content and scope of fiscal policy, approaches doctrinal perspective and describes the impact of globalization on fiscal policy. Over time, various theories have been developed about the functioning of the state as a prerequisite fiscal theory, theories that come to offer judgments on the prerequisites, from a financial perspective, for the public policies.