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Liburkina L. M.

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Tax Revenues in the System of Formation of Budget Revenues
Titarchuk M. I.

Titarchuk, Mykhailo I. (2024) “Tax Revenues in the System of Formation of Budget Revenues.” Business Inform 10:748–748.
https://doi.org/10.32983/2222-4459-2024-10-748-748

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 0

UDC 336.14

Abstract:
The article’s aim is determining the peculiarities of the formation of budget revenues at the expense of tax revenues, substantiating the provisions on increasing the fiscal significance of basic taxes. The article shows the dynamics of the proportion of tax revenues in the total volume of consolidated budget revenues for the period 2014–2023. The main transformations of the structure of budget revenues, which is due to ongoing military actions, have been identified. Changes in the taxation of household incomes are characterized, a comparison of domestic practice with the USA and Great Britain during the Second World War is carried out. The fiscal significance of the personal income tax in Ukraine over the past decade is higher than in the countries of Central Europe and the Baltic States, which are the Member States of the European Union. The present article identifies the priority measures of the State in the field of taxation of household incomes relevant to the National Income Strategy until 2030. It is substantiated that further approaches to improving the taxation of personal income should take into account potential fiscal and regulatory effects. An analysis of fiscal incentives used by the state Since the onset of the full-scale invasion to support households and business entities is carried out. The measures of the tax policy of the State in the field of increasing the level of tax burden are studied. These include an increase in the rate of bank income tax, military duty, an increase in excise tax rates on fuel and tobacco products in the context of approaching rates to the minimum level effective in the EU Member States. The expediency of strengthening the institutional capacity of regulatory and law enforcement State bodies, increasing the level of coordination of their activities in the field of combating the illegal circulation of excisable products, the development of digital products of excise tax administration is determined. Tax policy measures should be consistent with structural transformations of the economy and defined goals of social development.

Keywords: tax policy, taxes, budget revenues, tax administration, shadow economy, social development.

Fig.: 2. Tabl.: 1. Bibl.: 16.

Titarchuk Mykhailo I. – PhD, Candidate on Doctor Degree, Department of Finance, State University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

List of references in article

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