Summary: Globalization covers more and more areas of international relations, gradually changing forms of global regulatory system components. The deepening process of international economic relations institutionalization is one of the vividest manifestations of the global economic system creationin the fiscal policy sphere.

The article describes the process of global institutionalization, its basic aspects and the factors that influence on the formation of national fiscal policy.

Key words: global institutionalization, international organizations, national fiscal policy