Аналіз податкових надходжень як складової доходів державного бюджету України

Abstract

Дослідження присвячено аналізу структури та динаміки доходів Державного бюджету України за 2016-2020 роки. Значна увага була приділена податковим надходженням, оскільки їх частка є найбільшою. Визначено, що динаміка податкових надходжень за останні п’ять років має позитивну динаміку та зростає в номінальному значенні. Розраховано темп приросту податкових надходжень та зазначено причину низького його приросту у 2020 році. Охарактеризовано склад і структуру податкових надходжень у розрізі прямих і непрямих податків та за групами відповідно до бюджетної класифікації доходів. Більш детально розглянуто вплив реформи децентралізації на структуру податкових надходжень, зокрема, зміни пропорцій розподілу податку на прибуток та податку на доходи фізичних осіб між бюджетами різних рівнів. Встановлено, що фіскальний потенціал використаний не повною мірою через недоліки в адмініструванні, низький рівень податкової культури та високу частку тіньової економіки.

The state budget is its monetary fund. Due to budget revenues, public authorities and local governments provide funding for their functions. The state uses mostly the tax method to accumulate budget funds. At the same time, the budget of our country has a chronic deficit and a significant level of public debt, which is involved to cover it, and the fiscal potential of our tax system is not fully used due to the high share of the shadow economy. Purpose. Analysis of the dynamics and structure of tax revenues in terms of direct and indirect taxes, identification of current problems in the field of taxation and possible measures for their solution. Results. As a result of the analysis of the structure of state budget revenues, it has been found that tax revenues form on average 80% of their total amount. The share of non-tax revenues is from 16.21 to 19.79%. The share of revenues from capital transactions ranges from 0.01% to 0.07%, and official transfers - from 0.95% to 1.34% over the past 5 years. Revenues to trust funds (the Fund for Social Protection of the Disabled and the Fund for Defense and Security of the State) are less than 1%. However, in 2017 their share increased to 3.76%. This was possible due to the significant inflow of confiscated funds received from the sale of property confiscated for committing a corruption crime, which went to the target defense fund. It has been determined that the state mostly uses the tax method in the process of generating budget revenues. The authors also analyzed the structure of tax revenues. It has been found that the dynamics of growth of their nominal volume is positive. It has been estimated that the growth rate compared to the previous year in 2017 was 24.3%, in 2018 - 32.9%, in 2019 - 15.0% and in 2020 - 4.1%. It has been noted that the low growth rate of tax revenues in 2020 was due to the negative effects of Covid-19. The shares of direct and indirect taxes have been compared in the research paper. It has been found that indirect taxes account put approximately two-thirds of the total amount. The largest share among tax revenues belongs to VAT and is about 50%. Direct taxation gives 1/3 of all tax revenues. The largest share in the group of direct taxes belongs to Income tax and Corporate tax. Results. As a result, it has been concluded that the Tax System of Ukraine is constantly undergoing reforms in search of the most optimal tax rates and the most effective organization of tax work. However, unfortunately, maximum efficiency has not yet been achieved yet because Ukraine still belongs to the group of countries with a high share of the “shadow economy”. The presence of a tax-free economy determines the non-receipt of monetary resources in the budget. These funds could become an additional source of filling the budget in case of changes in tax legislation, which would make it impossible to use tax avoidance schemes and improve the system of tax administration, which would prevent taxpayers from evading taxation.