Income and expenditure structure as a factor of fiscal sustainability in OECD countries

The public Finance system is subject to various risk factors that can lead it out of a stable state. The state's ability to withstand various shocks depends on its revenue and expenditure structure. The article assesses the degree of interrelation between the indicators of the fiscal balance, public debt and various types of income and expenditures of the state on the example of data from the OECD member countries. Based on the analysis, risk factors affecting the fiscal stability of the OECD countries were identified.