ANALYSIS OF TAX REVENUES TO THE BUDGET OF UKRAINE

The subject of the research on the relationship between the state and taxpayers (legal and natural persons), which inflates the revenue side of the budget. The study aims is to determine the directions of growth of tax revenues to the State budget of Ukraine. Methodology of the research conducted. The work is done according to the research results of modern scientific views on the definition of the essence of tax revenue as an instrument of state regulation of macro - and microeconomic processes in the country, given the dynamics and structure of formation of incomes of the consolidated budget of Ukraine for 2012 - 2014 and justification for methods of increasing tax revenues, which will provide an opportunity to reduce the budget. The results of the research. Investigated the status and trends of public debt of Ukraine, the high level of public debt, the analysis of the dynamics and structure of formation of incomes of the consolidated budget of Ukraine, basic problems of its content in conditions of the current system of management, determined the priorities of the tax policy of Ukraine. Implementation of results: the organization and carrying out scientific research in the sphere of public finances, formation of effective system of management of the state debt of Ukraine and to identify key issues in tax revenues to the state budget of Ukraine by identifying the potential for increasing tax revenues. Conclusions. Consequently, the country's economic situation, and thus the level and dynamics of tax revenues requires continued monitoring and research to prevent unwanted for the country's development outcomes. After analyzing the current system of taxation in Ukraine, we can conclude that it is very imperfect and contradictory. The main problem to date remain insufficient and unstable tax revenues to the budgets of all levels. To increase revenues to the State budget of Ukraine, it is necessary to raise the income tax for large enterprises, because this will increase the revenues from this tax are not putting an additional tax burden on small and medium businesses. It is also necessary to revise the terms of payment of the tax on luxury cars, as the existing tax on cars, the tax base is engine volume, it is probably easy to bypass, if you buy a new luxury car with a volume of less than 3000 cm3 . Another step towards increasing tax revenue is the revision of the terms of benefits.