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Trends in the Formation of the State Budget Revenues of Ukraine
Sokyrko O. S., Shepylenko V. Y.

Sokyrko, Olena S., and Shepylenko, Viktoriia Yu. (2022) “Trends in the Formation of the State Budget Revenues of Ukraine.” Business Inform 3:87–92.
https://doi.org/10.32983/2222-4459-2022-3-87-92

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.143.2

Abstract:
In the conditions of acceleration of rates of economic growth the question of formation of the State budget of the country acquires special urgency. The purpose of the article is to analyze the main trends in budget revenues in Ukraine, the study of the proportion of taxes in the overall structure of the revenue side. The purpose of the study led to the formation of the following tasks: study of the main items of the State budget revenues of Ukraine, their comparative analysis and proposals for increasing the revenue base of the State taking into account social inequality and peculiarities of mentality. In the course of the analysis such methods of scientific cognition as analysis, comparison, statistical, graphic were used. In the course of the research it was determined that the following types of revenues occupy the largest share in the country's revenues: value added tax, corporate income tax, excise tax. Value added tax has the greatest fiscal potential, as the tax base is concentrated within the consumer needs of individuals and legal entities. The process of consumption is continuous, which is why value added tax can be considered a stable source of budget revenues. However, the high share of taxes in the overall revenue structure is not able to provide the current expenditures of the country, so there is a need to expand sources of funding. The authors proposed a number of measures aimed at increasing the State budget revenues: transition to long-term budget planning, expanding the tax base by introducing luxury taxes, introducing rational property taxation, transition from proportional to progressive personal income taxation system. At this, the authors emphasize the gradual introduction of tax changes, as an instantaneous change of direction can lead to an increase in the level of the shadow economy. Such measures will increase budget revenues and minimize the need for credit resources (public lending).

Keywords: the State budget, income, tax revenues, consumption.

Fig.: 4. Tabl.: 2. Bibl.: 8.

Sokyrko Olena S. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Public Finance, State Tax University (31 Universytetska Str., Irpin, Kyiv region, 08205, Ukraine)
Email: [email protected]
Shepylenko Viktoriia Yu. – Senior Lecturer, Department of Public Finance, State Tax University (31 Universytetska Str., Irpin, Kyiv region, 08205, Ukraine)
Email: [email protected]

List of references in article

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“Zvit pro vykonannia Derzhavnoho biudzhetu Ukrainy za 2019 rik“ [Report on the implementation of the State Budget of Ukraine for 2019]. Ministerstvo finansiv Ukrainy. March 20, 2020. https://auc.org.ua/sites/default/files/sectors/u-12041/db.pdf
Hnydiuk, I. V., Umanets, L. V., and Honcharenko, T. V. “Otsinka podatku na dokhody fizychnykh osib yak fiskalnoho pokaznyka“ [Assessing the Personal Income Tax as a Fiscal Indicator]. Biznes Inform, no. 2 (2021): 279-285. DOI: https://doi.org/10.32983/2222-4459-2021-2-279-285
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Sokyrko, O. S., and Plakhotniuk, V. V. “Analiz stanu dokhodiv mistsevykh biudzhetiv pry realizatsii reformy biudzhetnoi detsentralizatsii“ [Analyzing the Local Budgets Revenues in the Implementation of the Reform of Budget Decentralization]. Biznes Inform, no. 7 (2019): 304-311. DOI: https://doi.org/10.32983/2222-4459-2019-7-304-311
Sokyrko, O. S., and Filipishyna, K. I. “Analiz formuvannia priorytetnykh napriamiv pidvyshchennia efektyvnosti biudzhetu Ukrainy“ [Analysis of Formation of Priority Directions of Improving the Efficiency of the Budget of Ukraine]. Derzhava i rehiony. Seriia «Ekonomika ta pidpryiemnytstvo», no. 2 (2021): 68-73. DOI: https://doi.org/10.32840/1814-1161/2021-2-12
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Finansovi instrumenty rehionalnoho rozvytku v Ukraini v umovakh detsentralizatsii [Financial Instruments of Regional Development in Ukraine in the Conditions of Decentralization]. Irpin: Un-t DFS Ukrainy, 2021.

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