Evaluation of dynamics and structure of tax budget formation sources in Ukraine

Abstract

The current state of the national economy development of our country raises the urgent need for a detailed analysis of the practical principles of the budget revenue formation. It was found that the excess of the level of total revenues growth to the consolidated budget of Ukraine from indirect taxes on the revenues from direct taxes has caused the structural changes in the tax sources of the state financial resources formation -the increase in the indirect taxes share by 13.8 % and the reduction of the direct taxes share - by 7.6 %. The article proves that the evaluation of the dynamics and structure of tax sources budget formation is important, since, on the one hand, its results reflect the tax system efficiency, and, on the other hand, the level of income redistribution in the economy.