Investigation of advantages of outsourcing of independent fiscal institutions in the countries of peripheral capitalism

The article shows that the periphery of Ukraine's development is determined by the imperfection of state institutions, including fiscal ones. It is established that the defects of fiscal institutions are related to the fact that the process of institutional transformation in Ukraine is under the excessive influence of the oligarchic and political elite and reflects primarily its interests. This creates a deficit of effective institutions serving the entire society, and not just its privileged part. In order to find ways to overcome this situation, the work summarized the world theory and practical experience of introducing fiscal institutions in developed countries and assessed the possibilities of their adaptation to the conditions of Ukraine. As a result of the research, it is found that outsourcing has advantages over other methods of implementing independent fiscal institutions in the economy of a peripheral country. It can become one of the tools to strengthen the economic soundness and transparency of fiscal policy, its reorientation to the interests of society. This is important for overcoming the periphery and direction of the vector of economic development of Ukraine towards the center. The introduction of independent financial institutions can contribute to the development of Ukraine in the dialogue field of European integration, strengthening of Ukraine's competitiveness and economic security of the European economy.