Analysis of tax revenues to the budget of Ukraine Cover Image

Аналіз податкових надходжень до бюджету України
Analysis of tax revenues to the budget of Ukraine

Author(s): Inna Makarchuk
Subject(s): Public Administration, Public Finances, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Переяслав-Хмельницький державний педагогічний університет імені Григорія Сковороди
Keywords: budget; GRP; dynamics of tax revenues; the coefficient of elasticity; the income of the state budget of Ukraine; the state budget deficit; tax policy; tax system

Summary/Abstract: The subject of the research on the relationship between the state and taxpayers (legal and natural persons),which inflates the revenue side of the budget.The study aims is to determine the directions of growth of tax revenues to the State budget of Ukraine.Methodology of the research conducted. The work is done according to the research results of modernscientific views on the definition of the essence of tax revenue as an instrument of state regulation of macro -and microeconomic processes in the country, given the dynamics and structure of formation of incomes of theconsolidated budget of Ukraine for 2012 - 2014 and justification for methods of increasing tax revenues, whichwill provide an opportunity to reduce the budget.The results of the research. Investigated the status and trends of public debt of Ukraine, the high level ofpublic debt, the analysis of the dynamics and structure of formation of incomes of the consolidated budget ofUkraine, basic problems of its content in conditions of the current system of management, determined thepriorities of the tax policy of Ukraine.Implementation of results: the organization and carrying out scientific research in the sphere of publicfinances, formation of effective system of management of the state debt of Ukraine and to identify key issues intax revenues to the state budget of Ukraine by identifying the potential for increasing tax revenues.Conclusions. Consequently, the country's economic situation, and thus the level and dynamics of tax revenuesrequires continued monitoring and research to prevent unwanted for the country's development outcomes. Afteranalyzing the current system of taxation in Ukraine, we can conclude that it is very imperfect and contradictory. Themain problem to date remain insufficient and unstable tax revenues to the budgets of all levels. To increase revenuesto the State budget of Ukraine, it is necessary to raise the income tax for large enterprises, because this will increasethe revenues from this tax are not putting an additional tax burden on small and medium businesses. It is alsonecessary to revise the terms of payment of the tax on luxury cars, as the existing tax on cars, the tax base is enginevolume, it is probably easy to bypass, if you buy a new luxury car with a volume of less than 3000 cm3. Another steptowards increasing tax revenue is the revision of the terms of benefits.

  • Issue Year: 1/2016
  • Issue No: 28
  • Page Range: 197-202
  • Page Count: 6
  • Language: Ukrainian