Тенденції формування доходів Державного бюджету України.

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).