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Journal articles on the topic 'Revenues of the state budget of Ukraine'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Kuzhda, Tetiana, Ivanna Lutsykiv, and Olha Halushchak. "Research the state of local budgets execution of Ukraine during wartime." Galician economic journal 86, no. 1 (2024): 178–86. http://dx.doi.org/10.33108/galicianvisnyk_tntu2024.01.178.

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The article examines the state of local budgets execution of Ukraine in wartime conditions, and finds out the main trends and identifies problematic points in local budgets implementation. The role of local budgets in overcoming challenges in wartime conditions through the financial basis for providing services at the local level, helping internally displaced persons, supporting relocated businesses, arranging shelters, and ensuring the fulfillment of socio-economic tasks at the local level have been characterized. The financial resources of local self-government have been described where the

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2

Smolinska, Sofia. "State of Financial Support of Local Budgets." Modern Economics 33, no. 1 (2022): 110–16. http://dx.doi.org/10.31521/modecon.v33(2022)-14.

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Abstract. Introduction. Given the independence of local governments in the performance of their duties and the exercise of their own and delegated powers, the local budget occupies a special place as the financial basis for their implementation. The current system of mobilization of budget resources in Ukraine is characterized by a low level of own revenues to local budgets, which is expressed in an increase in intergovernmental transfers. The real financial opportunities of local authorities are very limited, which, in turn, hinders the socio-economic development of the regions of Ukraine. Gi

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3

Shvayko, Mariana, and Antonina Okovyta. "FILLING THE REVENUE PART OF LOCAL BUDGETS UNDER THE CONDITIONS OF MARITAL STATE." 64, no. 64 (December 30, 2022): 159–70. http://dx.doi.org/10.26565/2524-2547-2022-64-14.

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Local budgets play an important role in the budget system of Ukraine and regulation of social and economic processes at the regional level. The independence of local budgets of Ukraine is not fully manifested today. Thus, the revenue base significantly depends not only on the efforts of local authorities in the development of their own tax base, but also on the redistribution of financial resources through the state budget, namely - on the provision of interbudgetary transfers. Today, when a full-scale war continues in Ukraine, the issue of quality provision of the revenue base of local budget

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4

Zakhozhay, Kostyantyn, and Olena Zham. "Role of direct and indirect taxes when forming incomes of the State Budget of Ukraine." Problems of innovation and investment-driven department, no. 18 (March 3, 2019): 104–14. http://dx.doi.org/10.33813/2224-1213.18.2019.11.

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The subject of the research is a set of economic relations arising in the process of filling the revenue part of the State Budget of Ukraine with the help of direct and indirect taxes. The purpose of writing this article is to study the role of direct and indirect taxes in the formation of incomes of the State Budget of Ukraine, assessment of their dynamics, structure, identification of problems and ways to solve them. Since tax revenues constitute the bulk of budget revenues, taking the largest share in their structure, they affect the socio-economic development of the state and also one of t

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5

Natalia, A. Dobrіanska, M. Halytskyi Oleksandr, and P. Lukianchuk Kateryna. "The concept, structure and statistical analysis of the state budget of Ukraine." Economics: time realities 3, no. 61 (2022): 33–39. https://doi.org/10.5281/zenodo.7425740.

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In today's environment, market reforms and their provision in Ukraine require effective management of budget revenues and expenditures. The system of development of approval of the State Budget of Ukraine requires a lot of economic, social and legal knowledge, but, as scientists point out, this is not enough for the effective socio-economic development of the state. The process of approval of revenues and expenditures of the State Budget of Ukraine is complicated by the following political processes: political instability, imbalance in the financial system, and others. The normative legal

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6

HALUSHKA, Stepan, and Oleh KARPOV. "Legal problems of determining non-tax income in Ukraine." Economics. Finances. Law 8, no. - (2023): 20–22. http://dx.doi.org/10.37634/efp.2023.8.4.

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The paper reveals the role and problems of determining the specifics of solving the problems of non-tax revenues in Ukraine in order to create a powerful base for the recovery of the economy of our country. It is determined that the study of the peculiarities of the formation of budget revenues with the help of a non-tax mechanism is of significant importance for financial theory and practice, since its results can provide answers to questions about the effectiveness of functioning, as well as prospects for the development of this mechanism in the conditions of transformational processes. The

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7

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.

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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

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8

Lutska, Nataliia, Ihor Tsiutsiak, and Andriy Tsiutsiak. "Assessment of the value-added tax in the structure of tax revenues." Galic'kij ekonomičnij visnik 85, no. 6 (2023): 113–21. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.06.113.

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The article highlights the importance of indirect taxes as an instrument of financial regulation and an essential replenishment source of the state budget of Ukraine. The economic essence of the value-added tax is revealed and its role in the structure of tax revenues is highlighted. The revenue structure of the state budget of Ukraine for a three-year period has been analysed, the dynamics of revenue-generating sources, as well as changes in their shares in the total amount of revenues, have been determined. It has been established that the largest share in the structure of the state budget o

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9

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.

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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

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10

Sokyrko, O. S., and V. Y. Shepylenko. "Trends in the Formation of the State Budget Revenues of Ukraine." Business Inform 3, no. 530 (2022): 87–92. http://dx.doi.org/10.32983/2222-4459-2022-3-87-92.

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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

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11

LOHVINOVSKA, Svitlana, and Tetiana KYRIAZOVA. "Influence of personal income tax on budget income formation of Ukraine." Economics. Finances. Law 12/2023, no. - (2023): 44–47. http://dx.doi.org/10.37634/efp.2023.12.9.

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The paper defines the characteristics of population income taxation as the main component of tax revenues of the budget. The impact and fiscal significance of the personal income tax in the structure of tax revenues of the budgets of Ukraine is substantiated. When writing the paper, the method of comparison, synthesis, analysis, tabular and graphical presentation of research results was used, analyzing the dynamics of personal income tax receipts for 2018-2022. The necessity of today's realities regarding the creation of conditions in the tax system for the development of the country's economy

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12

MAKOHON, Valentyna. "State wartime budget: 2022." Herald of Kyiv National University of Trade and Economics 148, no. 2 (2023): 59–66. http://dx.doi.org/10.31617/1.2023(148)06.

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Introduction. Increasing the quality level of implementation of the State Budget of Ukraine requires a systematic approach in view of the importance of the development and adoption of mutually agreed decisions of financial and budgetary institutions under martial law. Problem. It is important to ensure dynamic budget balance, take into account the principles that determine the basic model of the budget regulation mechanism in the conditions of large-scale military operations, which significantly influenced the change in the trend of economic development. The aim of the paper is to identify th

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13

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.

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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

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14

Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the s

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15

Yankovskyi, V. A., and M. T. Shendryhorenko. "Revenues of Local Budgets in Ukraine: The Essential Component and the Current Situation in the Framework of the Budget Decentralization Reform." Business Inform 11, no. 514 (2020): 331–37. http://dx.doi.org/10.32983/2222-4459-2020-11-331-337.

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The article is aimed at studying the essential component of decentralization and budget revenues; determining the main results of the implemented reform of budget decentralization in Ukraine; analyzing the current situation of own revenues of local budgets. The following general scientific methods were used in the research process: theoretical generalization, comparison and grouping – to determine the essence of the concepts of «budget revenues», «decentralization» and disclosure of components of budget revenues; analysis – when considering own revenues of local budgets for 2014–2020 and the s

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16

KUDRENKO, N.V., and V.S. KLOCHKO. "State Budget of Ukraine 2020. Analysis of the main indicators of the State Budget of Ukraine 2017 – 2020." Market Relations Development in Ukraine №5(240)2021 104 (August 11, 2021): 15–23. https://doi.org/10.5281/zenodo.5179902.

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The subject of the study is the State Budget of Ukraine. The purpose of writing the article is to determine the main indicators that form the state budget of Ukraine and study the reasons for their changes. Methodology of work – used methods of analysis and synthesis (when analyzing the State Budget of Ukraine), the method of comparison (when comparing data from the State Budget of Ukraine for 2017 – 2020). The results of the work – the structure of the general and special funds is clarified, it is determined which articles form the State Budget of Ukraine. Budgets for differ

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17

Dobrіanska, Natalia, Oleksandr Halytskyi, and Kateryna Lukianchuk. "The concept, structure and statistical analysis of the state budget of Ukraine." Economics: time realities 3, no. 61 (2022): 33–39. http://dx.doi.org/10.15276/etr.03.2022.4.

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The urgency of the state budget issue has no time limit. From the time of Ancient Rome to the present day, the question of how exactly to allocate and plan financial resources for the next 365 (366 in the case of a leap year) becomes every year in the country. The concept and structure of the State Budget of Ukraine are defined. The concept and structure of the state budget of Ukraine according to normative legal acts, the concept and structure of revenues of the state budget of Ukraine and the concept of expenditures of the state budget of Ukraine are analyzed and defined. The article analyze

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18

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.

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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

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19

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.

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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

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20

Tsyhanenko, Olena, Hanna Samus, and Alina Medvid. "The state budget of Ukraine: Diagnostics in the context of martial law." Scientific Bulletin of Mukachevo State University Series “Economics” 10, no. 3 (2023): 58–66. http://dx.doi.org/10.52566/msu-econ3.2023.58.

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At the current stage of development of a market economy, the efficiency of the state depends on the quality of budgeting and execution, as it is the main instrument for mobilising and spending public resources. The purpose of this study was to diagnose the revenues and expenditures of the State Budget of Ukraine under martial law, to identify the main problems that impede effective budget formation and execution, and to provide recommendations on how to eliminate them. The study used empirical, theoretical, and statistical research methods, namely description and comparison; synthesis, analysi

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21

Braslavets, Oleksiy, and Natalia Stynych. "EVALUATION OF CUSTOMS PERFORMANCE TO THE STATE BUDGET OF UKRAINE IN 2019-2021." Actual Problems of Economics 1, no. 259 (2023): 43–50. http://dx.doi.org/10.32752/1993-6788-2023-1-259-43-50.

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The article is devoted to the analysis of customs payments for goods that are exported-imported through the customs border of Ukraine and the improvement of the mechanism of their administration in order to form the revenue part of the budget. The importance of making customs payments is determined by their role in the formation of both tax revenues and the total amount of revenues of the State Budget of Ukraine. The article shows the receipt of customs payments to the State Budget of Ukraine in 2019-2021. In 2019, the specific weight of customs payments in tax revenues to the State Budget was

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22

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.

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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

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23

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.

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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

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24

KUZMYK, Myroslav, and Taras AFONIN. "The role of the state treasury service in solving problem issues of control over the execution of the state budget of Ukraine." Economics. Finances. Law 9, no. - (2023): 21–23. http://dx.doi.org/10.37634/efp.2023.9.5.

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The paper reveals the role and problems of determining the peculiarities of solving the problems of the State Treasury Service of Ukraine to ensure control over the implementation of the state budget of Ukraine as one of the conditions for the development of a modern democratic society. In this area, a rather important role is played by the State Treasury Service, which has been working in the field of public finances since the first days of its operation, and aims to achieve a clear and well-organized control over funds, which will certainly put a lid on their misuse. The state treasury, whos

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25

Demianchuk, Olha, and Tetiana Melnyk. "CHANGES IN TAXATION AND THE IMPLEMENTATION OF TAX BENEFITS IN UKRAINE UNDER MARTIAL LAW." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 27(55) (2022): 59–66. http://dx.doi.org/10.25264/2311-5149-2022-27(55)-59-66.

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In the article, the authors shed light on the problem of implementing tax changes and introducing tax benefits in Ukraine under martial law, and also the impact of these processes on tax revenues to the State and local budgets of Ukraine from taxes to which these benefits were applied. In particular, the peculiarities of tax benefits introduction to VAT, single tax, land fee, and excise tax were revealed. Using a dynamic analysis of the incomes of these taxes to the State and local budgets of Ukraine, the main causes and consequences of these revenues growth rate were determined. We have ident

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26

KUZNYETSOVA, ANZHELA YA, LIUDMYLA S. ZAKHARKINA, VOLODYMYR M. NOVIKOV, and RUSLANA YU CHUKHNO. "Formation of Financial Self-Sufficiency for Local Budgets in Ukraine: Problems and Prospects of Increasing the Revenue Base." Mechanism of an Economic Regulation, no. 3 (2020): 6–17. http://dx.doi.org/10.21272/mer.2020.89.01.

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The guarantee for stable development of the local community's well-being creates conditions to ensure the financial self-sufficiency for local budgets. Today it is urgent to improve the theoretical and practical approaches to forming the local budget revenue to ensure the necessary financial self-sufficiency level for local budgets. Thus, the purpose of this research is to investigate the level of financial self-sufficiency for local budgets in Ukraine in 1998−2019 by analyzing the revenue side of these budgets. The research used methods of economic, systemic, and structural dynamic analysis.

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27

Vdovichen, Anatolii А., Olga G. Vdovichena, and Julia V. Tabenska. "Formation of Local Budgets Revenues Under Fiscal Decentralization." Business Inform 5, no. 544 (2023): 187–95. http://dx.doi.org/10.32983/2222-4459-2023-5-187-195.

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The article is aimed at defining the peculiarities of formation of revenues of local budgets of Ukraine under current conditions and providing proposals for further increase of financial capacity of local self-government bodies. The article highlights the methodology for calculating the tax autonomy of local self-government bodies, focuses on the need to strengthen the financial potential of territorial communities. The structure of the revenue side of local budgets of Ukraine during 2013–2022 is studied. It is found that under the conditions of decentralization, the highest share in the struc

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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.

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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

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Hnativ, V. A., and O. T. Zamaslo. "Analyzing the Efficiency of Local Taxation in Ukraine." Business Inform 10, no. 513 (2020): 332–38. http://dx.doi.org/10.32983/2222-4459-2020-10-332-338.

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One of the key factors on which the efficient functioning of the entire national economy depends is the organization of the State taxation system. In today’s conditions, a sufficient amount of revenues of local budgets are needed to meet the social needs of the population, to solve problems of local nature at the administrative-territorial level. For the successful social and economic development of territories, it is necessary to have a reasonable amount of funds in the budget, as well as a plan for the efficient use of these funds. As result of the research, the essence of local taxes and th

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30

DUKHNOVSKA, L.M., and I.S. VELICHKO. "The role of value added tax as part of revenues to the state budget of Ukraine." Market Relations Development in Ukraine №2(225)2020 131 (March 24, 2020): 33–38. https://doi.org/10.5281/zenodo.3726254.

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The subject of the research. Today, in Ukraine, the issue of timely replenishment of the revenue part of the state budget with cash that comes in the form of tax revenues is relevant. To accomplish this task, it is important that the fiscal service is effective. The increase in tax revenues to the budget is the result of the development of an up–to–date scientifically–based taxation system. The aim of the research. The purpose of the article is to determine the essence of the concept of «value added tax», especially its payment to the budget, analysis of the advan

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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.

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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

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Malyshko, Vitalina, and Leonid Demіanenko. "INTER-BUDGETARY RELATIONS IN THE FORMATION OF LOCAL BUDGETS REVENUES." University Economic Bulletin 49/2 (May 22, 2021): 189–96. https://doi.org/10.5281/zenodo.5172960.

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Subject of research are local budgets. The aim of the study is analysis of inter-budgetary relations in the formation of local budget revenues. The methods used during the study: generalization, comparative analysis, statistical and other research methods. The results of the work. It is noted that it is one of the most difficult tasks in the field of state and local finances. The problems of forming the revenue base of local budgets in Ukraine are described. Approaches to the formation of the system of intergovernmental relations are indicated. The current most pressing problems in the field o

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33

Shvedun, V. O., V. Streltsov, K. O. Husarov, et al. "The Ukrainian Market of Ecological Tourism: The Current Trends and Development." Ukrainian Journal of Ecology 9, no. 4 (2019): 599–606. http://dx.doi.org/10.15421/2019_795.

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The analysis of current trends in ecological tourism market of Ukraine and set of recommendations for its development under the state support are carried out in the research work. In particular, the analysis of the current condition of ecological tourism in Ukraine is carried out. The essence of this analysis is to assess the impact of the following factors on the gross domestic product of Ukraine during the past three years: number of foreign tourists in Ukraine, number of tourism objects, revenues from ecological tourism to local budgets, revenues from environmental tourism to the state budg

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34

Gordienko, Lyudmila, Yurii Pasichnyk, and Yevheniia Lomako. "FINANCIAL CONCEPT OF THE BEHAVIORAL APPROACH IN THE FORMATION OF THE INCOME OF THE STATE BUDGET OF UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series, no. 30(58) (September 28, 2023): 49–54. http://dx.doi.org/10.25264/2311-5149-2023-30(58)-49-54.

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This study draws attention to a novel approach to shaping the revenues of the State Budget of Ukraine. To shed light on the situation concerning revenue formation, a quick analysis of Ukraine's key macroeconomic indicators, including budget revenues from 2017 to 2021, was conducted. As a result, trends in the dynamics of GDP, essential social standards, inflation, average wages, and the unemployment rate were revealed. It was highlighted that in some years, the minimum pension level was lower than the inflation rate, which is a concerning development. The behavioral approach, with specific ref

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Medynska, Tetyana, Iryna Bodnaryuk, Natalia Noginova, and Maria Bartko. "THE FISCAL ROLE OF INDIRECT TAXATION IN THE FORMATION OF REVENUES OF THE STATE BUDGET." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 32(60) (2024): 102–8. http://dx.doi.org/10.25264/2311-5149-2024-32(60)-102-108.

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The article examines the fiscal role of indirect taxes in the formation of state budget revenues. The peculiarities of indirect taxation in Ukraine, types of indirect taxes according to the current legislation are disclosed. Inflows to the state budget of indirect taxes were analyzed in terms of their absolute values, shares, and in relation to GDP. It was found that indirect taxes in the structure of the tax system of Ukraine are the main source, demonstrating high fiscal efficiency. The results of the analysis of the receipts of indirect taxes to the budget of Ukraine indicate that the key b

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36

KOBYLNIK, Dmytro, Bohdan KAZARIN, and Oleh KARAVANSKYI. "Tax system of Ukraine: genesis and current state." Economics. Finances. Law 12/1, no. - (2022): 9–13. http://dx.doi.org/10.37634/efp.2022.12(1).2.

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The paper comprehensively examines the development of the national tax system, its constituent elements, and determines its role in the economic activity of the state. Special attention is paid to normative and legal acts that carried out legal regulation in the studied period. The impact of the tax system on stimulating or disincentivizing the development of certain sectors of the economy is considered. Scientific literature, statistical data in the field of taxation, which allow assessing the current state of the domestic tax system, have been studied. During the study of the topic, the spec

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Burkynskyy, Borys V., Iryna Z. Storonyanska, Valeriy F. Horyachuk, Volodymyr M. Osypov, and Hennadiy M. Murzanovskyy. "Ways to improve the budget equalization system in Ukraine." Regional Economy, no. 2(108) (2023): 21–33. http://dx.doi.org/10.36818/1562-0905-2023-2-2.

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Under the conditions of the decentralization reform, the budget equalization system in Ukraine underwent significant changes, which took place in terms of the transition from vertical equalization of expenditures to horizontal equalization of revenues. Today, a mixed budget equalization system is being formed in Ukraine, with an emphasis on horizontal equalization of revenues and the use of separate tools for vertical equalization of expenditures. The main problems of budget equalization in Ukraine include the insufficient amount of own revenues of local budgets, the high level of dependence o

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Demianyshyn, Vasyl, Fedir Tkachyk, and Mariia Sishchuk. "The practice of forming and strengthening the fiscal potential of local budgets in Ukraine." Economic Analysis, no. 34(3) (2024): 274–85. https://doi.org/10.35774/econa2024.03.274.

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Introduction. The formation of the revenue side of local budgets under martial law in Ukraine is one of the key tasks for effective local government in territorial communities. They must establish effective cooperation with state authorities, particularly the State Tax Service of Ukraine, international institutions, specialized (public) organizations dealing with budget and tax administration issues, and business entities – taxpayers – to build sufficient fiscal potential in local budgets and ensure the sustainable development of territorial communities. It is necessary to substantiate ways of

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Bondaruk, T. H., L. Ye Momotiuk, and O. S. Bondaruk. "Budget Security as Factor of Economic Development of the State." Statistics of Ukraine 89, no. 2-3 (2020): 40–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.05.

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A system analysis of the core threats to the budgetary security of the state shows that the current performance of the budgetary system in Ukraine was formed under the pressure of destructive external and internal risks aggravating the budgetary security problem. The article’s objective is to deepen theoretical and methodological foundations for the assessment of core threats to the budgetary security of the state.  It is demonstrated that the occurrence of external and internal threats to the budgetary security is characterized by the following tendencies: high level of GDP redistributi

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Bondaruk, T. H., L. Ye Momotiuk, and O. S. Bondaruk. "Budget Security as Factor of Economic Development of the State." Statistics of Ukraine 89, no. 2-3 (2020): 40–47. http://dx.doi.org/10.31767/su.2-3(89-90)2020.02-03.05.

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A system analysis of the core threats to the budgetary security of the state shows that the current performance of the budgetary system in Ukraine was formed under the pressure of destructive external and internal risks aggravating the budgetary security problem. The article’s objective is to deepen theoretical and methodological foundations for the assessment of core threats to the budgetary security of the state.  It is demonstrated that the occurrence of external and internal threats to the budgetary security is characterized by the following tendencies: high level of GDP redistributi

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Pabat, O. V. "Role of National Taxes and Fees in the System of Mandatory Payments." Bulletin of Kharkiv National University of Internal Affairs 91, no. 4 (2020): 140–46. http://dx.doi.org/10.32631/v.2020.4.13.

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The provisions of the Tax Code of Ukraine, which determine the national taxes and fees within the system of mandatory payments, have been studied. It has been determined that the main purpose of national taxes and fees is the formation and saturation of the State budget’s revenues. The influence of national taxes and fees on the regulation of production and consumption has been clarified. It has been stated that national taxes and fees have a general impact on each person, obliging him or her to pay taxes established by the Tax Code. It has been determined that the studied taxes and fees are a

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Abbasova, Sevda, Vilayat İsmayılov, and Natalia Trusova. "Problems of financing the state budget deficit." Scientific Bulletin of Mukachevo State University Series “Economics” 10, no. 4 (2023): 9–19. http://dx.doi.org/10.52566/msu-econ4.2023.09.

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In the context of russia’s full-scale invasion, the agricultural sector remains one of the main sources of budget financing in Ukraine, and therefore requires a more detailed study in this context in the context of war. Thus, the purpose of the study was to assess the current possibilities of financing the Ukrainian budget, with a focus on the role of the agricultural sector in its revenue and expenditure parts. The main research methods used were analysis, forecasting, abstraction, historical, statistical and graphical methods. The study analysed the dynamics of the Ukrainian budget and descr

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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.

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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

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Leontovych, S. P., and S. M. Kirian. "FISCAL METHODS TO SUPPORT ECONOMIC ACTIVITY FOR THE PERIOD OF MILITARY STATE." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 45 (2022): 147–56. http://dx.doi.org/10.17721/tppe.2022.45.14.

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The article discusses the fiscal methods of state support for economic activity under martial law. Separate levers of regulation of incomes and expenses are analyzed and the problems of budget support are defined. The state, dynamics and trends in the development of fiscal instruments of Ukraine in 2014-2022 are considered. The "packages" of the tax reform of the period of martial law are analyzed. The dynamics of tax revenues for August 2022 is traced. It is determined that revenues are uneven, in contrast to 2014, when their share was 78.43% of budget revenues, in 2021 it increased to 85.41%

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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.

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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

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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.

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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

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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.

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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

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ZAKHIDNA, Oksana, Viktoriia BEDNARCHUK, and Alina MLINTSOVA. "Features of local budgets in the conditions of decentralization of the budget system of Ukraine." Economics. Finances. Law, no. 12 (December 16, 2020): 26–31. http://dx.doi.org/10.37634/efp.2020.12.5.

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The paper identifies the features of local budgets in terms of decentralization of the budget system of Ukraine. Theoretical bases of functioning of local budgets are opened. The economic essence of the definition of «local budget» is given according to the Budget Code of Ukraine. Based on the economic essence of local budgets, a number of functions they perform are identified. Different approaches to the interpretation of the essence of the concept of “decentralization” are studied. The role of local budgets in ensuring their financial capacity in terms of financial decentralization is highli

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Frolov, Serhiy, Sylwester Bogacki, Fathi Shukairi, and Alina Bukhtiarova. "Evaluation of state budget structural changes based on the coefficient method." Investment Management and Financial Innovations 18, no. 1 (2021): 55–64. http://dx.doi.org/10.21511/imfi.18(1).2021.05.

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According to the current situation in the world economy connected with the coronavirus pandemic, it is difficult to predict GDP growth. Non-economic factors determine the rate of decline in economies of almost all countries. Accordingly, it is extremely difficult to ensure the stable functioning of financial systems. In this situation, the role of public finance, especially the state budget, significantly increases, given the peculiarities of the formation of different levels’ budgets. This research aims to evaluate state budget structural changes on the example of Ukraine. Based on the linear

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Chugunov, Igor, Valentyna Makohon, Mykhailo Titarchuk, and Tetiana Кrykun. "The budget policy of Ukraine under martial law." Public and Municipal Finance 12, no. 1 (2023): 1–11. http://dx.doi.org/10.21511/pmf.12(1).2023.01.

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Large-scale military actions on Ukraine’s territory have led to extraordinary challenges for budget policy. This study aims to evaluate the budget policy of Ukraine and substantiate its strategic priorities in martial law. The paper used economic and statistical methods to assess the ultimate budget indicators. It was determined that budget revenues decreased due to the economic recession, and expenditures, primarily for defense and security, increased. In 2022, compared to 2021 (the full-scale war against Ukraine began on February 24, 2022), tax revenues decreased by 7.6%. In contrast, the st

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