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The Non-Tax Revenues in the Revenue System of the State Budget of Ukraine
Syrovetnyk O. S.

Syrovetnyk, Oleksii S. (2019) “The Non-Tax Revenues in the Revenue System of the State Budget of Ukraine.” Business Inform 9:239–244.
https://doi.org/10.32983/2222-4459-2019-9-239-244

Section: Finance, Money Circulation and Credit

UDC 336.144

Abstract:
The article is aimed at defining specifics of the formation of non-tax revenues, which will help to improve the system of budget financing. The types of non-tax revenues to the State budget are described as defined by the Budget Code of Ukraine, peculiarities of the accumulation of non-tax revenues to the State budget are disclosed, and a comparison of the functions of both tax and non-tax revenues is made. The structure and dynamics of the non-tax revenues to the State Budget of Ukraine are analyzed. It is concluded that the highest proportion in the structure of the non-tax revenues of the budget of Ukraine is occupied by incomes from property and business activities, which rose from 31,87% in 2009 to 52,93% in 2018. The tendencies of proportion of the non-tax revenues to the State Budget of Ukraine in gross domestic product for the period of 2009-2018 are defined. It is noted that this indicator during the reporting period showed an average of 4,4 per cent. The fiscal and economic potentials of the main groups of the non-tax revenues are assessed; the main problems and factors of impact as to the formation of non-tax revenues in the budget revenues are identified. The approaches to study the functioning of non-tax revenues in terms of planning and forecasting for the favorable development of the economy as the whole are taken further. The approaches to improve the budgetary financing system by increasing the types and extending the non-tax revenues are proposed. These are, in particular, increasing the amount of fines in the sphere of road safety, increasing the efficiency of paying the rent of the State-owned property, fees for the issue and conduct of lotteries, monitoring the sales of property being ownership of budgetary Institutions. Their advantages are argued by finding additional, alternative sources of funding and amending the country’s legislation.

Keywords: non-tax revenues, taxes and fees, the State budget, budget revenues, gross domestic product, economic potential.

Fig.: 3. Tabl.: 1. Bibl.: 8.

Syrovetnyk Oleksii S. – Postgraduate Student, Department of Finance, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2456-17
“Vykonannia Derzhavnoho biudzhetu Ukrainy“ [Implementation of the State Budget of Ukraine]. Derzhavna kaznacheiska sluzhba Ukrainy. http://treasury.gov.ua/main/
Demianyshyn, V. H., and Shamanska, O. S. “Nepodatkovi nadkhodzhennia: problemy ta rol u dokhodakh biudzhetu derzhavy“ [Non-tax revenues: problems and role in state budget revenues]. Finansovo-kredytna diialnist: problemy teorii ta praktyky, vol. 2, no. 11 (2011): 268-274.
Kasperovych, Yu. “Formuvannia nepodatkovykh nadkhodzhen biudzhetu v systemi finansovo-ekonomichnoho rehuliuvannia“ [Formation of non-tax revenues of the budget in the system of financial and economic regulation]. Ekonomichnyi chasopys-XXI. 2013. http://soskin.info/userfiles/file/2013/2013/9-10%20(2_2013)/Kasperovych.pdf
Lukianenko, I., and Sydorovych, M. Biudzhetno-podatkova polityka Ukrainy: novi vyklyky [The fiscal policy of Ukraine: new challenges]. Kyiv: NaUKMA, 2014.
Sobchuk, S. I. “Formuvannia nepodatkovykh nadkhodzhen v systemi biudzhetnoho rehuliuvannia“ [Formation of non-tax revenues in the system of budgetary regulation]. Investytsii: praktyka ta dosvid, no. 7 (2017): 79-84.
Pasichnyi, M. D. “Podatkova polityka Ukrainy v suchasnykh umovakh“ [Tax policy of Ukraine in modern conditions]. Visnyk Odeskoho natsionalnoho universytetu. Seriia «Ekonomika», vol. 21, no. 7 (2) (2016): 123-128.
Chuhunov, I. Ya., and Zvarych, O. V. “Dokhody biudzhetu yak skladova systemy biudzhetnoho rehuliuvannia“ [Budget revenues as a component of the budget regulation system]. Naukovi pratsi NDFI, no. 1 (2007): 3-13.

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