Modernization of budget policy within the national revenue strategy until 2030 and its role in ensuring economic security

Анотація

The article examines the strategic guidelines for modernizing Ukraine’s budget policy as set out in the National Revenue Strategy until 2030 and its impact on ensuring the country’s economic security. It addresses the issues of declining tax revenues, increasing budget deficits, a high level of the shadow economy, and dependence on international financial assistance. Particular attention is given to analyzing the effectiveness of proposed reforms, including improved tax administration, the reform of the simplified taxation system, and the introduction of differentiated VAT rates for the agricultural sector. The purpose of this article is to study the strategic orientations for reforming budget policy within the framework of the National Revenue Strategy until 2030 and to determine its role in ensuring Ukraine’s economic security under martial law and during post-war recovery. Methodology. The research applies methods of analysis, synthesis, and comparison to evaluate the effectiveness of the strategy’s measures; content analysis to identify the main shortcomings of the document; and forecasting to assess the potential impact of the reforms on revenue mobilization. Results. It was found that the effective implementation of the National Revenue Strategy requires improving control mechanisms, ensuring transparency, and introducing personal accountability for achieving tactical objectives. The article proposes tools for optimizing tax administration, reforms in revenue mobilization, and measures to minimize the shadow sector, all of which can significantly enhance the state’s level of economic security.

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