BUDGET REVENUES OF UKRAINIAN PROVINCES IN THE MIDDLE OF XIX ? EARLY XX CENTURY

Background. The historical aspects of the financial-budget relations development are the essential institutional factors of the country social-economic development, that's why it is important to distinguish the peculiarities of the budget-tax policy of the Russian empire to the Ukrainian provinces. Recent researches and publications analysis of the chosen theme allowed to define that the budget policy is one of the most essential components of the economic and social processes regulation system. At the same time the constant development of the institutional principles of the budget-tax policy formation is important, taking into consideration the peculiarities of the financial system, macroeconomic tendencies evolution and retrospective experience of the budget process. This forms the main aim of the research. Research results. The processes of the formation and development of the mechanism of the budget revenues formation in the Ukrainian provinces have been distinguished. The analysis of the budget revenues structure in these provinces has been carried up, the main factors, which influence the level of the tax income, have been discovered. It was defined that the system of the budget revenues formation in the provinces was constantly improved according to the changes of the Russian financial policy. With the beginning of the structural reforms of the economy and social order of the mid. XIX century the excise taxation system has been developed. At the same time the indirect tax income highly prevailed in the taxation structure in the middle of XIX ? early XX century, which was conditioned by the low level of population income, the simplicity of the indirect tax collection, the disproportions in the tax obligation of the certain categories of population, the historical peculiarities of the economic development. In the tax income structure of the ordinary budget in the Ukrainian provinces the largest part was the sugar excise income, state industrial tax and import tax. Conclusion. The provided research to the authors' mind will facilitate the understanding the tax instruments role in the budget regulation system on the current stage of the country development and enable to increase the level of justification of the budget revenues formation.