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The author describes the state's fulfillment of the fiscal mechanism which is capable to provide sufficient financial coverage of the state and local budgets; facilitate the achievement of strategic priorities of steady development in the state and regions through rational and substantiated usage of material, social and natural resources. The role of tax elements within the fiscal mechanism in providing the ecological, economic and social imperative of social development in Ukraine is evaluated.The structure of the fiscal mechanism is offered. The author shows that the key elements of it include the mechanism of revenue mobilization, distribution and usage of budget income, maintenance of the intergovernmental budget balance and public debt management. The author emphasizes that in the mechanism of income mobilization, besides the mechanism for mobilizing intergovernmental and official transfers and the non-tax mechanism, a dominant role plays the tax mechanism of income mobilization.The author claims that at present there are significant reserves for improving the efficiency of the tax elements in the fiscal mechanism. The author proves that it is expedient to increase the environmental role of ecological taxes because despite the significant rise of ecological tax receipts, their amount is still lower than the level of financing of capital and current expenses which are aimed to protect and restore the natural environment.The author demonstrates the need to ensure a fair redistribution of income which is based on the growth of the social role of income taxation and establishment of high social standards for the estimation of labor force cost. The author states that its level in Ukraine is rather low if to compare its average index in the countries of the European Union. The author denotes that there is an urgent need to expand the range of tax privileges and preferences for activating entrepreneurial activity in the state, with increasing of the fiscal control over the effectiveness of their use., В статье рассматриваются вопросы реализации фискального механизма государства, способного обеспечить как достаточное финансовое наполнение государственного и местного бюджетов, так и способствовать достижению стратегических приоритетов устойчивого развития государства и его регионов путем рационального и обоснованного использования материальных, социальных и природных ресурсов. Отдельно рассмотрена роль налоговых элементов фискального механизма в обеспечении экологического, экономического и социального императива общественного развития Украины., У статті розглядаються питання реалізації фіскального механізму держави, здатного забезпечити достатнє фінансове наповнення державного й місцевого бюджетів, а також сприяти досягненню стратегічних пріоритетів сталого розвитку держави та її регіонів шляхом раціонального та обґрунтованого використання матеріальних, соціальних та природних ресурсів. Особлива увага приділена ролі податкових елементів фіскального механізму в забезпеченні екологічного, економічного та соціального імперативу суспільного розвитку України.

Having the character of exogenous variables under the incidence of the fiscal policies promoted by the groups that hold the power in the state, the fiscal mechanisms influencing the economy stand out by their complex contents, given in principle by the high degree of diversity of the use of fiscal instruments within them. By organizing and adjusting the fiscal flows, in the modern society they are also attributed the capacity of correcting the dysfunctionalities and derangements generated by the manifestation of phenomena with negative impact, including the ones induced by the cyclic character of the economic activity. Their action is essentially comprised in the wider sphere of the use of taxes and public expenses. From this point of view, in the modern society, the diversity manifested as regards the existence of several main variants (types) of the same, among which the ones centered on influencing the demand, is admissible. Particularly, the latter were the ones that - after remaining in the shadow for the last three decades of the past century - found broad applicability in the contemporaneous society. Their objective support was the context of the strong decrease in the aggregate demand and in which some monetary mechanisms froze. In principle, the applicability of the fiscal mechanisms of keynesian type was marked, from one country to another and even in the same county, as shown by the empiric data, by a set of references, which left their mark to different degrees on them, influencing the global economic performances.