Open AccessEVALUATION OF DYNAMICS AND STRUCTURE OF TAX BUDGET FORMATION SOURCES IN UKRAINE
Author(s) -
В. В. Мартиненко
Publication year - 2019
Publication title -
ekonomìčnij vìsnik. serìâ: fìnans. oblìk, opodatkuvannâ
Language(s) - English
Resource type - Journals
ISSN - 2617-5932
DOI - 10.33244/2617-5932.3.2019.133-143
Subject(s) - redistribution (election) , revenue , economics , tax revenue , indirect tax , effi , tax reform , public economics , international economics , monetary economics , finance , politics , political science , law , database , computer science
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 structure of tax sources budget formation is important, since, on the one hand, its results refl ect the tax system effi ciency, and, on the other hand, the level of income redistribution in the economy.