ANALYSIS OF TAX REVENUES IN THE REVENUE SYSTEM OF THE BUDGET OF UKRAINE

Abstract

The urgency of the research topic is due to the fact that in modern conditions the issue of ensuring the filling of the revenue side of the budget in order to perform the functions assigned to the state is becoming increasingly important. Since tax revenues account for a significant share of state budget revenues, their research is of paramount importance. The purpose of the article is to establish the close relationship between the volume of tax revenues and the revenues of the state budget. As a result of the analysis, the volume and structure of tax revenues to the state budget of Ukraine for 2018-2020 were investigated. The analysis of receipts of direct and indirect taxes is carried out. It has been established that at this stage of development of the taxation system in Ukraine, it is necessary to improve the efficiency of tax legislation, increase tax control and reduce the overall level of taxation. In the course of the research, the following scientific methods were used: economic and statistical methods – to assess the dynamics of the volume of tax revenues in the structure of state budget revenues; analysis and synthesis – to find out the reasons that entail a change in the volume of state budget revenues; tabular and graphical – to display the obtained research results; abstract-logical – in the implementation of theoretical and methodological generalizations. It is substantiated that the study of the volume and structure of tax stage in the implementation of effective management of the financial resources of the state. The studies carried out indicate that there are a number of taxes, the revenues of which to the budget are rather insignificant. It is worth paying attention to such taxes as property tax, land tax, resource payments, they do not depend on sales and production. These taxes are guaranteed to replenish the budget. At this stage of development of the tax system in Ukraine it is necessary to improve the effectiveness of tax legislation, increase tax control, reduce the overall level of taxation. So, it is worth paying attention to taxes such as property tax, land tax, resource payments, they do not depend on the volume of sales and production. These taxes will be guaranteed to replenish the budget. At this stage of development of the taxation system in Ukraine, it is necessary to improve the efficiency of tax legislation, increase tax control, and reduce the overall level of taxation.