Log in

Relevant bibliographies by topics / Revenues of the Consolidated Budget of Ukraine / Journal articles

To see the other types of publications on this topic, follow the link: Revenues of the Consolidated Budget of Ukraine.

Journal articles on the topic 'Revenues of the Consolidated Budget of Ukraine'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Revenues of the Consolidated Budget of Ukraine.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Totska, Olesia, and Iryna Dmytruk. "INDIVIDUAL INCOME TAX IN UKRAINE: NATIONAL AND REGIONAL DIMENSION." Financial and credit systems: prospects for development 1, no. 8 (2023): 30–39. http://dx.doi.org/10.26565/2786-4995-2023-1-04.

Full text

Abstract:

The country’s tax system plays an important role in the formation of budget revenues at all levels and is the basis of the financial and credit mechanism of state regulation of the economy. Personal income tax is one of the most effective sources of income for Ukrainian budgets. However, the indicators of income from its payment have regional differences. The purpose of the study is to determine the fiscal role of personal income tax in Ukraine at the national and regional levels. Analysis methods were used to study the absolute and relative indicators of income from the personal income tax in

APA, Harvard, Vancouver, ISO, and other styles

2

ZAMASLO, Olha, and Maksym KOBYLNYK. "FISCAL EFFECTIVENESS ASSESSMENT OF THE BUDGET-GENERATING TAXES IN UKRAINE." WORLD OF FINANCE, no. 2(67) (2021): 66–78. http://dx.doi.org/10.35774/sf2021.02.066.

Full text

Abstract:

Introduction. A significant share of tax revenues in the revenue part structure of the Consolidated budget of Ukraine forms the grounds for assessing the economic efficiency of established taxes in order to make managerial decisions in the budget and tax management field at the macro level. Therefore, it is important to analyse the fiscal effectiveness indicators of taxes that form the tax revenues majority to the budgets of Ukraine, as well as to identify socio-economic factors that affect the size of such revenues. The purpose of the article is to analyse the fiscal effectiveness indicators

APA, Harvard, Vancouver, ISO, and other styles

3

PETYK, Liubov, Andrii PETROVYCH, and Ivanna PEDCHENKO. "Tax decentralization in Ukraine: problems and prospects." Economics. Finances. Law, no. 12/2 (December 29, 2020): 24–28. http://dx.doi.org/10.37634/efp.2020.12(2).5.

Full text

Abstract:

The paper examines the essence of the concept of “tax (fiscal) decentralization” according to different views of domestic and foreign scholars. The theoretical concept of tax (fiscal) decentralization is analyzed and defined. The stages of the legislative basis for tax decentralization reform in Ukraine are studied, in particular, the norms of the Law “On Amendments to the Budget Code of Ukraine on Reform of Intergovernmental Relations” and “The Concept of Reforming Local Self-Government and Territorial Organization of Power” are considered and analyzed. It is determined what types and amounts

APA, Harvard, Vancouver, ISO, and other styles

4

Lagodienko, Natalia, Victoriia Palamarchuk, and Vladyslav Hamaiun. "Monitoring the Impact of Tax Avoidance on the State Budget of Ukraine." Modern Economics 23, no. 1 (2020): 89–94. http://dx.doi.org/10.31521/modecon.v23(2020)-14.

Full text

Abstract:

Introduction. Due to unstable economic situation in the country, the constant state budget deficit, the high level of the shadow economy in Ukraine and the crisis in the world, it is necessary to develop effective mechanisms to combat tax evasion, improve tax legislation and reform the tax system. The level of tax evasion in Ukraine tends to increase steadily. Therefore, there is a need to study the problem of tax evasion in Ukraine and its impact on the economy. Purpose. The main purpose of the study is to monitor the impact of tax evasion on the state budget of Ukraine. Results. The impact o

APA, Harvard, Vancouver, ISO, and other styles

5

Koliada, Tetiana A. "Financial Provision of Sustainable Development of Territorial Communities of Ukraine as a Factor of Real Decentralization of Post-War Recovery." Business Inform 7, no. 558 (2024): 385–93. http://dx.doi.org/10.32983/2222-4459-2024-7-385-393.

Full text

Abstract:

The aim of the article is to assess the current state and determine the prospects for financial provision for sustainable development of territorial communities of Ukraine in the context of decentralization for the medium-term period of post-war recovery. The article generalizes the legislative grounds for Ukraine’s provision of the Sustainable Development Goals and the need to take them into account in the development of forecast documents; an analysis of the composition and structure of local budget revenues, their share in consolidated budget revenues and GDP for 2019–2023 is carried out; o

APA, Harvard, Vancouver, ISO, and other styles

6

Slavkova, Alla A. "Tax Revenues in the Total Revenues of Local Budgets of Ukraine and Their Fiscal Potential." Business Inform 2, no. 553 (2024): 210–20. http://dx.doi.org/10.32983/2222-4459-2024-2-210-220.

Full text

Abstract:

The aim of the article is to analyze the dynamics of tax revenues of local budgets in Ukraine for the period from 2018 to 2023 and to study their structure and share in the total revenues of local budgets, the consolidated budget and the country’s GDP to identify their fiscal potential and influencing factors. Analyzing the dynamics of tax revenues of local budgets from 2018 to 2023, it is worth noting the overall growth of these revenues during the mentioned period. However, the ongoing war that began in 2022 and other external factors have significantly affected this dynamic, leading to fluc

APA, Harvard, Vancouver, ISO, and other styles

7

Tsymbaliuk, I., V. Smaliukh, and O. Kolisnychenko. "Analytical evaluation of local budget revenue structure under the conditions of financial decentralization." Galic'kij ekonomičnij visnik 69, no. 2 (2021): 95–102. http://dx.doi.org/10.33108/galicianvisnyk_tntu2021.02.095.

Full text

Abstract:

It is determined that local budgets are the main financial institution in the financial system of local governments, occupying the central place in the economic system of each state. The objective of the paper is to analyze the structure of local budget revenues and determine the areas for its optimization. The paper provides the analytical evaluation of the local budget revenues structure. The results of the analysis of the local budget revenues structure showed the strengthening of the tax revenues role in the consolidated budget revenues of Ukraine. The role of inter-budget transfers in the

APA, Harvard, Vancouver, ISO, and other styles

8

Yarema, Yaroslav. "The mechanism of personal income taxation and its prospects in Ukraine." Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu 92, no. 1 (2021): 33–42. http://dx.doi.org/10.5604/01.3001.0014.9158.

Full text

Abstract:

The article analyses the current mechanism of personal income taxation in Ukraine, examining the impact of its individual elements on total revenues from personal income tax. The analysis of revenue contributions from personal income taxation to the consolidated state budget and local budgets indicates that the personal income tax remains the most important sources of revenue. In the structure of personal income tax revenues, wages are the main source of taxable income. The author analyses the mechanism of taxation for natural persons (businessmen) and tax receipts flowing to local budgets fro

APA, Harvard, Vancouver, ISO, and other styles

9

Zaichko, Iryna V. "Methodical provision of financial security assessment of the state." Economies' Horizons, no. 1(12) (November 8, 2021): 15–25. http://dx.doi.org/10.31499/2616-5236.1(12).2020.205284.

Full text

Abstract:

Purpose of the research. The main purpose of the article is to improve methodological support for the assessment of the financial security of the state, taking into account the impact of budgetary policy. Methodology. During the study the following methods were applied: comparative analysis, integral estimation, normalization of indicators, component analysis, method of principal components, etc. Results. In the course of comparing the existing methodological support for the financial security assessment, it is justified, notwithstanding the existing shortcomings, the expediency of applying in

APA, Harvard, Vancouver, ISO, and other styles

10

Riabushka, L., O. Pakhnenko, and O. Kulish. "FISCAL RISKS OF SUMY CITY BUDGET EXECUTION IN CONNECTION WITH COVID-19." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 3 (2020): 174–81. http://dx.doi.org/10.21272/1817-9215.2020.3-19.

Full text

Abstract:

The article analyzes the revenues of the budget of the city of Sumy and examines the impact of the COVID-19 pandemic on the dynamics of tax revenues of local budgets in 2020. Based on the analysis of local budget revenues, the share of local budget revenues in the Consolidated Budget of Ukraine, and the share of local budget revenues in GDP, it was found that the decentralization reform has increased the independence and financial adequacy of local budgets, but the budget system of Ukraine remains highly centralized. The article analyzes the actual budget revenues of Sumy. It showed the presen

APA, Harvard, Vancouver, ISO, and other styles

11

Gubanov, Vadym, Pavlo Ushchenko, and Yurii Denysenko. "MODERNIZATION OF THE TAX SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS." Actual Problems of Economics 2, no. 270 (2023): 144–56. https://doi.org/10.32752/1993-6788-2023-2-270-144-156.

Full text

Abstract:

As part of the research, it was found that the tax system is a structured set of legal, organizational and economic mechanisms that determine the processes of collection, administration and distribution of taxes and fees in the state. A SWOT analysis was conducted, which determined the key aspects of the modernization of the tax system of Ukraine in conditions of extraordinary challenges and threats. An analysis of tax revenues in the structure of the Consolidated Budget of Ukraine for 2020-9 months of 2023 is provided, which demonstrates the dynamics of changes in state revenues under the inf

APA, Harvard, Vancouver, ISO, and other styles

12

Yushko, Serhii. "A new paradigm for budget revenue distribution resulting from decentralization reform in Ukraine." Fìnansi Ukraïni 2025, no. 5 (2025): 23–42. https://doi.org/10.33763/finukr2025.05.023.

Full text

Abstract:

The implementation of the decentralization reform in Ukraine and its impact on the development of regions and territorial communities, the formation and implementation of local budgets impact the interests of state and local self-government bodies, business structures, and residents of newly formed communities. Problem Statement. The impact of the decentralization reform introduced in Ukraine on the formation of budget indicators and the distribution of funds between the state and local budgets. Purpose. The study of changes caused by the decentralization reform in the formation of the revenue

APA, Harvard, Vancouver, ISO, and other styles

13

Kosova, Т., О. Voronkova, О. Kliuchka, and Іu Kostynets. "FINANCIAL CONTROL IN THE SYSTEM OF BUDGETARY SECURITY OF THE STATE AND REGIONS UNDER DECENTRALIZATION CONDITIONS IN UKRAINE." Financial and credit activity: problems of theory and practice 1, no. 36 (2021): 140–48. http://dx.doi.org/10.18371/fcaptp.v1i36.227684.

Full text

Abstract:

The relevance of the topic of the study is determined by the processes of reforming financial control system under conditions of the budgetary decentralization and euro integration processes in Ukraine. The theoretical and methodological principles of researching budgetary security and decentralization were determined. Based on the data within a twenty-five-year period the dynamics of profits, costs and surplus of the Consolidated budget of Ukraine were analyzed. The influence of the economic development cyclicity on budgetary security in the part of occurrence of budgetary deficit was identif

APA, Harvard, Vancouver, ISO, and other styles

14

Sochka, Kateryna, Nick Palinchak, Olexandr Bobryk, and Bohdan Andriiv. "LOCAL BUDGETS IN THE CONTEXT OF DECENTRALIZATION PROCESSES IN UKRAINE." InterConf, no. 16(121) (August 20, 2022): 38–49. http://dx.doi.org/10.51582/interconf.19-20.08.2022.005.

Full text

Abstract:

Some important results of financial and administrative aspects of decentralization in Ukraine as of the beginning of 2022 were discussed. Certain stages of financial decentralization aimed to strengthen the financial base of sub-national governments and to form self-sufficient united territorial communities have been studied. The dynamics of revenues and expenditures of the Consolidated budget of Ukraine in terms of the indicators of the State and local budgets and inter-budget transfers were analyzed. The criteria of self-sufficient united territorial communities have been studied.

APA, Harvard, Vancouver, ISO, and other styles

15

Martynenko, Valentyna. "Scenario approach in forecasting tax revenues of the state budget of Ukraine." Economics ecology socium 3, no. 3 (2019): 27–34. http://dx.doi.org/10.31520/2616-7107/2019.3.3-4.

Full text

Abstract:

Introduction. State revenue management stands first in the areas of government regulation, which is provided by the regulation of fiscal policy. It is achieved by optimizing the amount of nationwide taxes and their tax rates, with the least amount of tax evasion. It is also important to ensure the implementation of the budget process, which is based on budget planning and forecasting, the effectiveness criterion of which is the reliability of the forecast. The compulsory component of extrapolation of time series – the most used forecasting method – is the scenario approach, so the research of

APA, Harvard, Vancouver, ISO, and other styles

16

Мартиненко, В. В. "EVALUATION OF DYNAMICS AND STRUCTURE OF TAX BUDGET FORMATION SOURCES IN UKRAINE." Економічний вісник. Серія: фінанси, облік, оподаткування, no. 3 (March 28, 2019): 133–43. http://dx.doi.org/10.33244/2617-5932.3.2019.133-143.

Full text

Abstract:

The current state of the national economy development of our country raises the urgent need for a detailed analysis of the practical principles of the budget revenue formation. It was found that the excess of the level of total revenues growth to the consolidated budget of Ukraine from indirect taxes on the revenues from direct taxes has caused the structural changes in the tax sources of the state fi nancial resources formation – the increase in the indirect taxes share by 13.8 % and the reduction of the direct taxes share – by 7.6 %. The article proves that the evaluation of the dynamics and

APA, Harvard, Vancouver, ISO, and other styles

17

Hulych, Olga I. "Improving the economic regulation of environmental safety of water use in the context of decentralization of power." Regional Economy, no. 3(101) (2021): 119–25. http://dx.doi.org/10.36818/1562-0905-2021-3-12.

Full text

Abstract:

The analysis of economic regulation of environmental safety of water use in Ukraine is carried out at different administrative levels: national, regional, local. It shows significant disparities in the receipt of rents for special water use and environmental tax for discharges of pollutants into water bodies to the budgets of different levels, as well as extremely low shares of rent payments and environmental tax in the structure of revenues of the Consolidated Budget and local budgets, in particular. In the structure of rent payments, the rent for special water use is insignificant (2.6 - 5.1

APA, Harvard, Vancouver, ISO, and other styles

18

Martynenko, Valentyna. "Specificity of managing local budgets’ own revenues in the context of financial decentralization." Herald of Ternopil National Economic University, no. 3(93) (July 7, 2019): 51–61. http://dx.doi.org/10.35774/visnyk2019.03.051.

Full text

Abstract:

Introduction. Decentralization reform in Ukraine has been implemented since 2014. It aims at transferring some of the powers of central government to the communities. The reform of decentralization in the financial sphere should ensure the financial autonomy of territorial-administrative units. Therefore, the analysis of the main factors influencing the management of own revenues of local budgets is especially relevant. Research purpose is to investigate the specifics and features of managing the own revenues of local budgets of Ukraine under conditions of financial decentralization. Methods.

APA, Harvard, Vancouver, ISO, and other styles

19

Alieksieiev, Ihor, Stepan Paranchuk, and Oksana Chervinska. "Subjects and effectiveness of tax control." Regional Economy, no. 3 (2019): 98–105. http://dx.doi.org/10.36818/1562-0905-2019-3-10.

Full text

Abstract:

The article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding bud

APA, Harvard, Vancouver, ISO, and other styles

20

Kravchenko, Olena, Alla Dmytrenko, Yuliia Serhiienko, and Dmytro Kravchenko. "Fiscal efficiency of ecological taxes administration in Ukraine." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 4 (2023): 17–25. http://dx.doi.org/10.21272/1817-9215.2023.4-02.

Full text

Abstract:

The problem of ecological protection occupies a rather important place in the planning of budget expenditures of Ukraine. Every year, the state must allocate funds from both local and state budgets to ensure ecological protection. Solving environmental problems is possible only by consolidating the efforts of the state, local self-government bodies, business owners, and individual citizens, and they require significant funding. The form itself should play an essential role in financing ecological protection measures. Ecological taxation is one of the measures that can encourage the transition

APA, Harvard, Vancouver, ISO, and other styles

21

Voznyak, Halyna V. "Regions of Ukraine in the conditions of increasing crisis phenomena: problem-oriented analysis of financial changes." Regional Economy, no. 3(113) (2024): 81–95. https://doi.org/10.36818/1562-0905-2024-3-7.

Full text

Abstract:

The ongoing crises caused by external factors (the Covid-19 pandemic and, since February 2022, Russia’s large-scale invasion of Ukraine) have increased economic instability, exacerbated problems in the system of state and local finance, which, in turn, has negatively affected the financial stability of the regions and, consequently, their economic growth opportunities. Therefore, there is a need to develop new approaches to the formation of state regional policy with a clear set of mechanisms and measures for each type of territory. The purpose of the article is to analyse and evaluate financi

APA, Harvard, Vancouver, ISO, and other styles

22

Osadchuk, S. V. "TAX REVENUE OF THE BUDGETS OF TERRITORIAL COMMUNITIES OF THE REGION." Market economy: modern management theory and practice 23, no. 1(56) (2024): 116–28. http://dx.doi.org/10.18524/2413-9998.2024.1(56).309066.

Full text

Abstract:

The article examines both theoretical and practical aspects of forming the budgets of regional territorial communities, highlighting that local budgets are primarily composed of tax revenues. Due to decentralisation processes in Ukraine, territorial communities have been consolidated, making the united territorial communities the primary units of local self-government. Consequently, the mechanisms for forming these budgets have evolved, with tax revenues becoming the main financial resource for local governments, enabling them to fund their functions. The article emphasises that the approaches

APA, Harvard, Vancouver, ISO, and other styles

23

Poliakova, O. Y. "Fiscal Effects of Introducing New Social Standards in Ukraine." PROBLEMS OF ECONOMY 4, no. 50 (2021): 191–202. http://dx.doi.org/10.32983/2222-0712-2021-4-191-202.

Full text

Abstract:

The article is aimed at studying and assessing the positive changes that occurred in the budgeting process due to changes in social standards in Ukraine during 2010-2020. The hypothesis testing is carried out on whether there is a link between changes in social standards such as the subsistence rate and the minimum wage, and the amount of tax revenues to the consolidated budget and the amount of budget expenditures. Modern approaches to assessing the impact of social standards are analyzed, and conclusion is made that fiscal effects are hardly studied in literature. Based on a comparative anal

APA, Harvard, Vancouver, ISO, and other styles

24

Pavlo, Pirnykoza. "ANALYSIS OF THE SHADOW ECONOMY AND ITS FISCAL EFFECTS IN UKRAINE." EUREKA: Social and Humanities, no. 2 (March 30, 2018): 30–38. https://doi.org/10.21303/2504-5571.2018.00577.

Full text

Abstract:

This article analyses the share of shadow economy in Ukraine and its effects on the domestic fiscal sphere. It was made an attempt to calculate the approximate tax losses, which was resulted by the informal sector of economy. Also, we tried to search the influence of the shadow economy on the consolidate budget revenue, expenditures and deficit. The results of this paper are: 1) the level of the shadow economy in Ukraine during last 5–10 years is between 34–43 % of GDP; 2) the annual average tax losses are about 15.4 % of official GDP, of which 10.4 % is the losses of central and l

APA, Harvard, Vancouver, ISO, and other styles

25

LYSIAK, LIUBOV, KATERYNA ROMENSKA, NATALIA DUBROVA, SVITLANA KACHULA, TETIANA TERESHCHENKO, and TETIANA SALNYKOVA. "MANAGEMENT OF BUDGET FLOWS FROM EXCISE TAXATION IN UKRAINE." AD ALTA: 12/02-XXIX. 12, no. 2 (2022): 152–59. http://dx.doi.org/10.33543/120229152159.

Full text

Abstract:

The article aims to identify possible directions for improving the management of budgetary flows from excise taxation in Ukraine to implementing the state's fiscal and socio-economic tasks through tax revenues. Using the method of analysis of hierarchies, a choice was made of an option for a possible adjustment of excise tax rates on alcoholic products, tobacco products, or the introduction of an excise tax on soft drinks and food products with high sugar content. The method used allowed taking into account the conditions of military aggression on the part of Russia, under which the modern fin

APA, Harvard, Vancouver, ISO, and other styles

26

Dubynа, М. V. "Economic and Statistical Assessment of the Financial Stability of Local Budgets in Ukraine." Statistics of Ukraine, no. 4(79) (December 20, 2017): 31–38. http://dx.doi.org/10.31767/su.4(79).2017.04.04.

Full text

Abstract:

The need for setting financial and economic stability of local budgets and an adequate degree of financial decentralization determines new requirements to the local budget administration. The article’s objective is to deepen the theoretical and methodological framework for assessment of the financial stability of local budgets. The existing theoretical and methodological framework for the analysis of processes involved in mobilization of financial resources to local budgets is shown, and the econometric assessment of the current financial stability of local budgets in Ukraine is given. A

APA, Harvard, Vancouver, ISO, and other styles

27

Skorba, Oleh, Tetyana Pasko, Viktoriia Babenko-Levada, and Tetiana Tereshchenko. "Dynamics of tax revenues in the budget of Ukraine and their forecast during the crisis period." Public and Municipal Finance 10, no. 1 (2021): 106–18. http://dx.doi.org/10.21511/pmf.10(1).2021.09.

Full text

Abstract:

It is extremely important for the budget process to obtain accurate forecasts of potential tax revenues, especially in periods of disruption and crisis. The paper is devoted to the study of dynamics of tax revenues’ volumes in the budget of Ukraine and the forecast of their values during the crisis.The dynamics of tax revenues in the Consolidated Budget of Ukraine, studied by using randomized R|S-analysis, fractal and probabilistic analyses as well as entropy calculation based on the data on monthly tax revenues for the period 2011–2021, is anti-persistent, fractal-like and unpredictable based

APA, Harvard, Vancouver, ISO, and other styles

28

RADIONOV, Yurii. "PUBLIC FINANCE IN ENSURING STABILITY OF THE COUNTRY’S FINANCIAL SYSTEM." Economy of Ukraine 2022, no. 9 (2022): 77–98. http://dx.doi.org/10.15407/economyukr.2022.09.077.

Full text

Abstract:

The structure of public finance in modern conditions is revealed. The dynamics of revenues and expenditures of both the consolidated and the State Budget of Ukraine in 2011–2021, as well as for five months of 2022, is studied. It is established that during the last decades, the budgets were executed with a significant deficit. With the beginning of the Russian Federation’s full-scale invasion of Ukraine, the problems of budget execution intensified. Since significant number of enterprises ceased their activities, serious problems with filling the budget and its execution in terms of expenditur

APA, Harvard, Vancouver, ISO, and other styles

29

KUDRENKO, N.V., and V.O. BAI. "Revenues and expenditures of budgetary institutions as objects of accounting." Market Relations Development in Ukraine №1(236)2021 102 (April 22, 2021): 18–24. https://doi.org/10.5281/zenodo.4709276.

Full text

Abstract:

The article examines the theoretical issues of accounting for revenues and expenditures in the public sector and their relationship. Revenues as well as expenditures occupy a leading place in institutions financed from the budget, as they help to determine the effectiveness of the budget. This study reviews the sources and principles of funding for budgetary institutions. Budget institutions can receive funds not only from the state and local budgets, but also from the services they provide or receive humanitarian aid, etc. According to the classification, revenues are divided into revenues of

APA, Harvard, Vancouver, ISO, and other styles

30

SLAVKOVA, Alla. "FISCAL AND REGULATORY ROLE OF INDIRECT TAXES IN UKRAINE." Herald of Khmelnytskyi National University. Economic sciences 322, no. 5 (2023): 374–78. http://dx.doi.org/10.31891/2307-5740-2023-322-5-59.

Full text

Abstract:

The article analyzes the fiscal and regulatory role of indirect taxes in Ukraine. The advantages and disadvantages of indirect taxes in Ukraine are identified. The revenues from indirect taxes in the structure of the consolidated budget of Ukraine for 2017-2022 are analyzed. The directions for increasing the level of fiscal efficiency of indirect taxes are highlighted. The regulatory role of indirect taxes for the state budget of Ukraine is determined. Thus, the fiscal significance of indirect taxes has become less due to the economic, social and political changes that have taken place in the

APA, Harvard, Vancouver, ISO, and other styles

31

Tymchyshyn, Yuliya. "Ukrainian regions’ budget security in the conditions of public administration decentralization." Regional Economy, no. 3 (2019): 106–14. http://dx.doi.org/10.36818/1562-0905-2019-3-11.

Full text

Abstract:

The significance of regions’ budget security as a component of financial self-sufficiency in the conditions of public administration decentralization is revealed. The definition content of «region’s budget security “ is defined from the standpoint of balance of local budgets in terms of revenues and expenditures, risk and threat assessment, sufficiency of financial support for the execution of functions and powers entrusted to local governments. The budgetary security of the region is proven to be a condition that ensures the balance of local budgets in terms of revenues and expenditures in cu

APA, Harvard, Vancouver, ISO, and other styles

32

Frolova, Nataliya. "Corporate income tax gap estimation in the context of development of fiscal space." Economy and forecasting 2021, no. 4 (2021): 107–20. http://dx.doi.org/10.15407/econforecast2021.04.107.

Full text

Abstract:

The article is devoted to the analysis of the corporate income tax gap as one of the indicators that characterizes the tax revenues that a country can accumulate accounting for its economic potential. The author summarizes the main theoretical views on the causes of the tax gap and investigates existing methodological approaches to assess the tax gap on corporate income tax in OECD countries. The article estimates the income tax gap under the OECD Revenue Administration - Gap Analysis Program, which is based on determining potential tax revenues by adjusting the aggregate indicators of the sys

APA, Harvard, Vancouver, ISO, and other styles

33

Frolova, Nataliya. "Corporate income tax gap estimation in the context of development of fiscal space." Ekonomìka ì prognozuvannâ 2021, no. 4 (2021): 125–41. http://dx.doi.org/10.15407/eip2021.04.125.

Full text

Abstract:

The article is devoted to the analysis of the corporate income tax gap as one of the indicators that characterizes the tax revenues that a country can accumulate accounting for its economic potential. The author summarizes the main theoretical views on the causes of the tax gap and investigates existing methodological approaches to assess the tax gap on corporate income tax in OECD countries. The article estimates the income tax gap under the OECD Revenue Administration - Gap Analysis Program, which is based on determining potential tax revenues by adjusting the aggregate indicators of the sys

APA, Harvard, Vancouver, ISO, and other styles

34

LUNINA, Inna. "Public finance capacity to secure expenditures during the war period and the post -war recovery of Ukraine." Fìnansi Ukraïni 2022, no. 8 (2022): 7–26. http://dx.doi.org/10.33763/finukr2022.08.007.

Full text

Abstract:

Introduction . The armed aggression of the Russian Federation causes huge humanitarian and economic losses to Ukraine, severs urgent problems of covering budget expenditures due to the rapid growth of security and defence costs. Problem Statement. During the period of martial law, the budget of Ukraine needs significant amounts of international financial support and the involvement of the NBU in purchasing military bonds following a significant drop in the main source of public receipts - tax revenues. Purpose. The goal is to generalize the international experience of solving fiscal problems i

APA, Harvard, Vancouver, ISO, and other styles

35

Korkuna, Oryslava, Oleh Tsilnyk, and Olesya Bordun. "Green tourism development in conditions of forming of consolidated territorial communities." Socio-Economic Problems of the Modern Period of Ukraine, no. 1(135) (2019): 24–28. http://dx.doi.org/10.36818/2071-4653-2019-1-5.

Full text

Abstract:

Nowadays tourism industry is only fifth in Ukraine by the component of budget revenues and its importance should grow significantly due to such objective preconditions as beneficial location of Ukraine in the center of Europe, availability of significant tourism and recreation capacity, favourable climate, rich flora and fauna and numerous landmarks of global level. For Ukraine rural green tourism in conditions of forming of consolidated territorial communities is a new phenomenon and requires the range of activities for its intensified development. Indeed, the priority of rural green tourism

APA, Harvard, Vancouver, ISO, and other styles

36

Bortnyk, S. M., and I. O. Sievidova. "Ensuring organisational and legal conditions for financing the social sector of Ukraine." Law and Safety 90, no. 3 (2023): 9–20. http://dx.doi.org/10.32631/pb.2023.3.01.

Full text

Abstract:

The legal aspects of regulation of budgetary financing of social services have been analysed, and the main directions of improving the efficiency of the system of budgetary financing of social protection and social security of the population of Ukraine in modern conditions have been identified. Based on the analysis of scientific views, theoretical approaches to building a budget system in the context of social protection have been considered. The shortcomings of legal regulation of mechanisms for financing the provision of social protection services have been identified, and the main factors

APA, Harvard, Vancouver, ISO, and other styles

37

Bortnyk, S. M., and I. O. Sievidova. "Ensuring organisational and legal conditions for financing the social sector of Ukraine." Law and Safety 90, no. 3 (2023): 9–20. http://dx.doi.org/10.32631/v.2023.3.01.

Full text

Abstract:

The legal aspects of regulation of budgetary financing of social services have been analysed, and the main directions of improving the efficiency of the system of budgetary financing of social protection and social security of the population of Ukraine in modern conditions have been identified. Based on the analysis of scientific views, theoretical approaches to building a budget system in the context of social protection have been considered. The shortcomings of legal regulation of mechanisms for financing the provision of social protection services have been identified, and the main factors

APA, Harvard, Vancouver, ISO, and other styles

38

Metelenko, Natalia, Yuliia Diatlova, Valentina Diatlova та Iryna Silina. "ДЕРЖАВНИЙ БЮДЖЕТ УКРАЇНИ ТА ТЕРИТОРІЙ: ІНСТРУМЕНТИ ФОРМУВАННЯ, ВИКОРИСТАННЯ ТА УСУНЕННЯ ДИСБАЛАНСІВ". Economical 2, № 30 (2024): 82–94. https://doi.org/10.31474/1680-0044-2024-2(30)-82-91.

Full text

Abstract:

The study is devoted to the development of the state budget management theoretical foundations, the generalization of trends in its implementation under martial law conditions, and the development of scientifically based recommendations for improving tools of eliminating imbalances. Abstract-logical, systemic-structural and comparative analysis, grouping, statistical-economic, systematization and generalization methods were used for the research. In the format of theoretical foundations, the conceptual apparatus for managing the state budget is systematized. The concepts of the control mechani

APA, Harvard, Vancouver, ISO, and other styles

39

Metelenko, Natalia, Yuliia Diatlova, Valentina Diatlova та Iryna Silina. "ДЕРЖАВНИЙ БЮДЖЕТ УКРАЇНИ ТА ТЕРИТОРІЙ: ІНСТРУМЕНТИ ФОРМУВАННЯ, ВИКОРИСТАННЯ ТА УСУНЕННЯ ДИСБАЛАНСІВ". Economical 2, № 30 (2024): 82–94. https://doi.org/10.31474/1680-0044-2024-2(30)-82-94.

Full text

Abstract:

The study is devoted to the development of the state budget management theoretical foundations, the generalization of trends in its implementation under martial law conditions, and the development of scientifically based recommendations for improving tools of eliminating imbalances. Abstract-logical, systemic-structural and comparative analysis, grouping, statistical-economic, systematization and generalization methods were used for the research. In the format of theoretical foundations, the conceptual apparatus for managing the state budget is systematized. The concepts of the control mechani

APA, Harvard, Vancouver, ISO, and other styles

40

SOTNICHENKO, O.A., and O.A. HNATENKO. "Fiscal efficiency of indirect taxes in Ukraine." Market Relations Development in Ukraine №5(228)2020 132 (July 9, 2020): 32–38. https://doi.org/10.5281/zenodo.3937210.

Full text

Abstract:

The subject of the research is totality of theoretical and applied aspects of fiscal efficiency of indirect taxes in Ukraine. The aim of the research is the analysis of fiscal efficiency of indirect taxes in Ukraine. Research methods. The scientific and special methods of empiric research are used: system; comparison; analogy. The analytical method is used for consideration of the state of indirect taxes for corresponding period (2014–2018) and abstractly–logical at formulation of conclusions. Research results. The roles of indirect taxes, their intercommunication and influence on

APA, Harvard, Vancouver, ISO, and other styles

41

Skorba, Oleh A., and Viktoriia G. Babenko-Levada. "Dynamics of tax revenues in Ukraine during the crisis." Mechanism of an Economic Regulation 2021, no. 4 (2021): 61–73. http://dx.doi.org/10.21272/mer.2021.94.08.

Full text

Abstract:

The article investigates the dynamics of the volume of tax revenues to the budget of Ukraine during the crisis. Using the R | S analysis, it was determined that the dynamics of tax revenues (in monthly terms) to the Consolidated Budget of Ukraine in the period 2011-2021. is antipersistent, fractal-like and does not lend itself to forecasting methods based on parametric dependencies, simple and complex trends. The form of the distribution of the probability density of the volume of tax revenues is investigated, their entropy and entropy production are determined. It has been established that th

APA, Harvard, Vancouver, ISO, and other styles

42

Solomka, Yana, and Natalia Tydir. "TAX POLICY OF UKRAINE IN CONDITIONS OF ECONOMIC INSTABILITY: ANALYTICAL REVIEW." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 18(46) (2020): 85–89. http://dx.doi.org/10.25264/2311-5149-2020-18(46)-85-89.

Full text

Abstract:

The article examines the main results of the tax policy of Ukraine in 2017-2019. The methodological basis of the study are the fundamental postulates of the liberal theory of effective tax policy, formulated by the famous economists A. Smith, A. Wagner and A. Laffer. The article uses general scientific research methods, in particular, analysis and synthesis, induction and deduction, the unity of the historical and the logical, statistical methods, generalization. The purpose of the article is to find out the state of modern tax policy in Ukraine and further prospects for its development. The t

APA, Harvard, Vancouver, ISO, and other styles

43

BURKINSKY, B. V., V. F. GORIACHYK, and G. M. MURZANOVSKIY. "THE ADMINISTRATIVE AND TERRITORIAL REFORM IN UKRAINE: ECONOMIC ASPECTS." Economic innovations 21, no. 1(70) (2019): 8–21. http://dx.doi.org/10.31520/ei.2019.21.1(70).8-21.

Full text

Abstract:

Topicality. It is caused by excessive centralization of powers and financial and material resources by the executive authorities, the inability of the territorial communities of the basic level to fulfill their powers, the deterioration of the quality and availability of public services due to the lack of financial and material provision. Aim and tasks. To investigate the economic aspects of administrative-territorial reform in Ukraine, to identify the main problems of financial provision of territorial communities of the baseline level. Research results. The model of budget relations implemen

APA, Harvard, Vancouver, ISO, and other styles

44

Kruhliakova, V. V., O. R. Zakhidna, and I. M. Yurchenko. "Local Budget Asset Provision in Lviv Region Amid Financial Decentralization." PROBLEMS OF ECONOMY 4, no. 50 (2021): 101–7. http://dx.doi.org/10.32983/2222-0712-2021-4-101-107.

Full text

Abstract:

Proper asset provision within local budgets during the implementation of social and economic regulation is the basis for creating and developing an effective national and regional economy, and is a good means of counteracting the crisis caused by the COVID-19 pandemic. The article is aimed at analyzing the results of the decentralization policy in Ukraine on the example of the Lviv region and of the impact made by the COVID-19 pandemic on the Lviv region budget; determining the state, problems and development prospects of the budget. The article examines the organizational and economic aspects

APA, Harvard, Vancouver, ISO, and other styles

45

Savitska, Svitlana, Maryna Pravdiuk, Inna Dolzhenko, Nadiia Banera, and Maksym Samchyk. "Tax systems of Ukraine and EU countries during the COVID-19 pandemic: current status and prospects." Independent Journal of Management & Production 13, no. 3 (2022): s145—s160. http://dx.doi.org/10.14807/ijmp.v13i3.1906.

Full text

Abstract:

At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to

APA, Harvard, Vancouver, ISO, and other styles

46

SIRYK, Zinoviy, Olena PANUKHNYK, and Rostyslav BILYK. "INTERNAL RESOURCE CAPACITY OF LOCAL SELF-GOVERNMENT: FEATURES OF USE." Ukrainian Journal of Applied Economics 5, no. 3 (2020): 26–41. http://dx.doi.org/10.36887/2415-8453-2020-3-3.

Full text

Abstract:

Introduction. The budgetary mechanisms and interbudgetary relations have the central place in current conditions in the system of financial and investment maintenance of local governance. The budgetary mechanisms in their general meaning are of the administrative and technical nature, yet, in the practical meaning, they should be considered in the context of efficiency along with the processes of social and economic development of a territory (state, region, community). It stipulates the ability of such mechanisms to significantly impact the development of social and economic areas (in particu

APA, Harvard, Vancouver, ISO, and other styles

47

Demianyshyn, Vasyl, and Olha Shmyhel. "THE ROLE OF THE TREASURY IN ENSURING EFFECTIVE MANAGEMENT OF LOCAL FINANCES." Economic Discourse, no. 3-4 (December 30, 2024): 151–63. https://doi.org/10.36742/2410-0919-2024-2-14.

Full text

Abstract:

Introduction. The Treasury is a key element of the financial system that ensures effective management of public finances by performing payment, accounting, control and information functions for the stability and transparency of the budget.The main task of the Treasury is to provide cash services to budgets of all levels, including monitoring of revenues and control over the use of budget funds. This helps to maintain financial discipline, prevent misuse of resources, and facilitate the efficient fulfillment of state and local financial obligations. All of this contributes to improving the effi

APA, Harvard, Vancouver, ISO, and other styles

48

YURCHYSHENA, LIUDMYLA, and HANNA KERNYCHNA. "CONCEPTUAL PRINCIPLES OF FISCAL EFFICIENCY OF INDIRECT TAXATION IN UKRAINE." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 300, no. 6 (2021): 120–26. http://dx.doi.org/10.31891/2307-5740-2021-300-6-21.

Full text

Abstract:

The article proposes the concept of fiscal efficiency of indirect taxation, the purpose of which is to ensure growth and stabilization of fiscal significance of indirect taxes in consolidated budget revenues and GDP of Ukraine, growth of VAT fiscal efficiency indicators (productivity, effective rate, VAT budget efficiency ratio). taxes. The concept is based on the general and specific principles of indirect taxation, defines the functions, purpose, objectives and methods aimed at assessing and identifying reserves of fiscal efficiency of indirect taxation. The indicators of fiscal significance

APA, Harvard, Vancouver, ISO, and other styles

49

Boiko, S. V., O. M. Varchenko, and O. O. Drahan. "STRUCTURAL ASYMMETRY OF TAX REVENUES OF THE CONSOLIDATED BUDGET UKRAINE FOR KTEA 009: 2010." Financial and credit activity: problems of theory and practice 1, no. 28 (2019): 76–86. http://dx.doi.org/10.18371/fcaptp.v1i28.162869.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

KARPYSHYN, Natalia. "PROBLEMS FINANCING OF ENVIRONMENTAL PROTECTION IN UKRAINE." WORLD OF FINANCE, no. 2(55) (2018): 32–42. http://dx.doi.org/10.35774/sf2018.02.032.

Full text

Abstract:

Introduction. The study of the current state of financing of environmental protection and the identification of the most significant problems and the ways of their solution is extremely a topical issue of modern financial science. Purpose is monitoring of the current state of financial provision of environmental protection in order to identify the most significant problems and propose ways of their solution, taking into account the domestic practice and the experience of European countries. Results. In 2016 the costs of environmental protection in Ukraine amounted to 32,5 billion UAH (excludin

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!