Ефективність державного планування податкових надходжень

Abstract

У статті розглянуто ефективність державного планування податкових надходжень. Проаналізовано планові та фактичні обсяги податкових надходжень за період 2017—2019 рр. Встановлено основні приW чини невиконання планових обсягів надходжень податкових платежів. Зазначено, що при прогнозі поW даткових надходжень органи управління орієнтуються на максимально високий їх рівень через постійно зростаючі потреби держави. Виявлено фактори, що впливають на динаміку сплати податків. ПроаналіW зовано вплив кризи, яка на сьогодні присутня у всіх сферах ринку, на надходження податкових плаW тежів у 2020 році. З'ясовано, що мали вплив на недоотримання податкових платежів заходи, які впровадW жувались в країні з метою запобігання розповсюдження захворювання. Встановлено, що бюджетні надW ходження забезпечуються за рахунок податків з організацій, тоді як у більшості розвинених країн наW впаки — за рахунок податків з фізичних осіб та прямих податкових платежів. Обгрунтовано необхідність грамотного податкового прогнозування, із врахуванням всіх факторів впливу.

The article considers the effectiveness of state planning of tax revenues. The planned and actual volumes of tax revenues for the period 2017—2019 are analyzed. The main reasons for nonWfulfillment of the planned volumes of tax payments are established. It is noted that when forecasting tax revenues, governments focus on their highest level due to the everWgrowing needs of the state. Factors influencing the dynamics of tax payment are identified. The impact of the crisis, which is currently present in all areas of the market, on the receipt of tax payments in 2020 is analyzed. Measures taken in the country to prevent the spread of the disease were found to have had an impact on tax evasion. It is established that budget revenues are provided by taxes from organizations, while in most developed countries, on the contrary — by taxes on individuals and direct tax payments. The necessity of competent tax forecasting is substantiated, taking into account all factors of influence. The purpose of the article is to summarize the key elements of the effectiveness of state tax planning and analysis of tax revenues of previous periods. Appointment. In modern conditions, the economic system of Ukraine and the world is in a difficult position. Since the state has an indirect influence on socioWeconomic processes, an important place is occupied by tax planning, because it is the taxpayers who are the main source of replenishment of the state budget. Results. Today in Ukraine the achievement of effective tax planning is possible, on the one hand, by optimizing the level and structure of the tax burden, the composition and structure of the tax system and taxation for the current budget year and prospects, maintaining a high level of tax collection and tax control, and on the other side, taking into account the law of the growing financial needs of the state. It is important to take into account the structure of sources of tax revenue. Conclusions. tax planning is a complex process of developing the tax policy of the state, based on forecasting and the influence of many factors. The effectiveness of tax planning and the dynamics of tax payments to the budget are influenced by the quantitative and qualitative composition of taxpayers, socioWeconomic development of the region, changes in the legal framework and others. During the study period, the planned amount of tax revenues was not met. The main reasons are the deviation of some macro indicators from the forecast, reduction of rent payments, VAT arrears, etc. Therefore, for effective tax planning it is necessary to find compromise solutions based on forecasts that take into account the demand of the population, socioWeconomic development of the region, strategic plans of the state.