The article deals with theoretical principals of fiscal policy and budget planning taking into account scientific approaches to defining essence and interconnection of these concepts. The author's understanding of the content and tasks of fiscal policy and budget planning was described in the article. The role of fiscal policy and its role in budget planning were proved. The necessity of observing budget planning goals on a local level was underlined. The main principles emphasizing objectivity, heredity, obligation, publicity and the main characteristics of fiscal policy classification necessary for its effectiveness were systematized. The main stages of information and analytical guarantee of budget planning and its future improvement were differentiated. The main tasks of fiscal policy on a local level and factors influencing its implementation within market economy were defined.

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