Analysis of the Influence of the Coronavirus Pandemic on Arrivals in the State Budget of Ukraine

Анотація

Introduction.Тhe spread of global coronacrisis led to the introduction of quarantine in most developed countries, has already led to a significant drop in economic activity.Today, a significant part of economic activity is blocked in the world.Ukraine is no exception.During the quarantine period, in order to overcome the pandemic and the global crisis, the Ukrainian economy will shrink, business activity, consumption and employment have decreased, problems have arisen with the formation of the budget revenues, and affects the stability of Ukraine's public finances.Tax revenues occupy an important place in the country's budget revenues, occupy the largest share in the structure of budget revenues, which in turn affects the socioeconomic development of the state, and is also one of the instruments of state regulation of the economy.Purpose.The main purpose of the article is to analyze tax revenues to the State budget during the pandemic, to identify urgent problems in this area of taxation.Results.The state of fulfillment of planned income indicators in the context of their components at the state level is analyzed.The authors investigated the formation of the state budget revenues for the period January-April 2019-2020, analyzed the implementation of tax revenues: revenues to the general fund of the state budget, customs revenues, reimbursement of value added tax, receipts from a single social contribution.The dynamics of the formation of state budget revenues for January-April 2016-2020 is investigated.In the process of analysis, the most problematic articles of revenues to the state budget were identified, and those where more income was mobilized than anticipated.The main macroeconomic factors of falling revenues to budgets are determined.The forecasts of experts of the International Monetary Fund, the World Bank, the Institute for Economic Research and the impact of the pandemic on GDP and the country's economy as a whole have been studied.Conclusions.The current macroeconomic conditions indicate that the country is able to overcome this recession with less losses than during previous recessions, which were also accompanied by currency and banking crises.

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