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BUDGET REVENUE FORMATION ECONOMY IN TRANSFORMATION

on .

UDC 336.2:330.3-044.922
 
TARASIUK Mykhailo,
Doctor of Economics, Professor at the Finance Department
Kyiv National University of Trade and Economics
 
BUDGET REVENUE FORMATION ECONOMY IN TRANSFORMATION
 
Background. Formation of sufficient revenues to the state budget is the key to the full implementation by the state of the assigned goals and objectives. Forming the budget policy of public income the interests of all participants in this type of financial relationship should be taken into account. Considering the above, the formation of the fiscal policy of public spending is the key to successfully overcoming the crisis and Ukraine's transition to sustainable development.
Review of scientific sources. Despite the considerable number of publications on issues of state budget revenues, now there is no thorough research and development reflecting the peculiarities of fiscal policy in implementation in modern conditions. Proceedings of local scientists emphasize in the formation of state budget performance purely fiscal tasks, in modern conditions it leads to the violation of the interests of taxpayers and as a result a significant tax burden on them.
The aim of the study is to develop proposals and recommendations to improve the formation and implementation of state policy in the sphere of budget revenues.
Materials and methods. A set of scientific methods and approaches were used in the research in particular: systemic, structural and factorial, methods of comparison, analysis and synthesis.
Results. The results of the study outlined the essence of fiscal policy in state revenues; the place of government revenue in the fiscal policy of the state has been identified; goals and tasks of fiscal policy in government revenues have been set. Based on the study of modern scientific approaches and practices we proposed introduction of budget planning: long-term, medium-term and current planning of state revenues. Given the specificity of the current economic situation in our country, the basic requirements for the formulation and implementation of fiscal policy on government revenues were outlined, budget basic functions and sub-functions in terms of the formation of public revenues were substantiated.
Conclusion. Fiscal policy in the sphere of public revenues is an important part of financial policy and an important macroeconomic regulator that can positively affect the achievement of the targets of socio-economic development.
Given the current situation budget policy objectives focus on improving trends in economic development; formation of sufficient financial resources in the State; creation of normal conditions for the life of the population; introduction of modern technologies.
Effective achievement of these tasks is possible with the introduction of multi-level integrated system of budget planning, long-, medium- and short-term taking into account clearly defined requirements.
Successful implementation into socio-economic life goals and objectives of fiscal policy on government revenues is possible if functions and sub-functions of the budget are implemented.
 
Keywords: budget, fiscal policy, budget revenues, functions of budget planning of public revenues.

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