BUSINESS INFORM №7-2015

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42

Section: Finance, Money Circulation and Credit
UDC 36.221
Pronoza P. V.
Methodical Aspects of Planning the Tax Revenues (p. 268 - 276)
The article is aimed to analyze the effectiveness of planning the tax revenues in Ukraine and to elaborate proposals for improving this process. The conducted analysis revealed that there were significant discrepancies between the actual and planned indicators of revenues to the Consolidated budget that allowed to contend about imperfection of the tax revenue planning process in Ukraine. A synthesis of approaches of scientists has helped to allocate five main factors that may impact the effectiveness of tax revenue planning. As the priority direction was identified the improving methodological and information support of the tax revenues planning process through the use of multiple regression procedure. As result of the analysis of existing approaches, four key factors that impact the volume of tax revenues have been identified. The main parameters of the regression equation, which describes the dependence of the volume of tax revenues on these factors, have been determined.
Keywords: tax revenues, planning the tax revenues, methodical aspects of planning
Fig.: 8. Tabl.: 1. Formulae: 1. Bibl.: 10.

Pronoza Pаvlo V. – Doctor of Sciences (Economics), Professor, Dean, Faculty of Finance, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Pronoza, Pаvlo V. (2015) “Methodical Aspects of Planning the Tax Revenues.” Business Inform 7:268–276.

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