А. М. GALIAKHMETOVA,

PhD (Economics),

О. М. BALEYEVA,

Senior Lecturer

Institute of Economics, Management and Law (Kazan), Russia

Objective: to identify new approaches to implementation of effective discretionary fiscal policy to stimulate socioeconomic development at the subfederal level.
Methods: the study used comparative methods of economic analysis and logic synthesis. The basic methodological principles were used, like dialectical approach to the cognition of socio-economic phenomena in the area of discretionary fiscal policy at the subfederal level, in the context of the comprehensive objective and subjective factors, as well as the methodological principle – the unity of historical and logical, systematic approach to economic phenomena and processes of mechanisms formation for the implementation of discretionary fiscal policy.
Results: the diagnostics is conducted of the current socio-economic processes in the region, implemented by the Tatarstan executive bodies of state power and administration of discretionary policy in the sphere of agriculture, the economic levers are considered that determine the mechanisms of maneuvering of the regional budget expenses that affect the acceleration of socio-economic development.
Scientific novelty: the paper presents new approaches to the formation of mechanisms for the effective implementation of discretionary policy at the subfederal level. Practical value: the main provisions and conclusions of the article can be used in scientific and pedagogical activity when considering the issues of the nature and trends of modern discretionary fiscal policy