TAX REVENUES IN THE INCOME SYSTEM OF THE STATE BUDGET OF UKRAINE

The need to ensure the financial base of our state, especially in the light of the total war on the territory of Ukraine and the growth of the debt burden on the budget, requires a deeper study of the nature of the administration of tax payments to the State Budget of Ukraine. It has been determined that tax revenues occupy an important place in budget revenues, occupying the largest share in their structure, which in turn affects the socio-economic development of the state, and is also one of the tools of state regulation of the economy. The dynamics of the share of tax revenues in the State Budget of Ukraine is analyzed. It is noted that tax revenues account for about 75–80% of the total revenues of the State Budget of Ukraine and occupy the largest share in the structure of State budget revenues and, at the same time, are the most volatile in war conditions. Therefore, it is reasonable to consider that tax revenues are the largest budget-forming component. Accordingly, ensuring stability, transparency and flexibility of the state tax policy is the main thing in the efficiency of the administration of taxes to the State Budget of Ukraine and the quality support of fiscal processes in general. It is substantiated that the study of the volumes and structure of tax revenues is a necessary step in the effective management of the financial resources of the state.