Legal problems of determining non-tax income in Ukraine

Анотація

The paper reveals the role and problems of determining the specifics of solving the problems of non-tax revenues in Ukraine in order to create a powerful base for the recovery of the economy of our country. It is determined that the study of the peculiarities of the formation of budget revenues with the help of a non-tax mechanism is of significant importance for financial theory and practice, since its results can provide answers to questions about the effectiveness of functioning, as well as prospects for the development of this mechanism in the conditions of transformational processes. The question of the formation of budget revenues has always been in the epicenter of the attention of both scientists, practitioners, and business circles of the public, because the extent of their mobilization depends on the performance of the functions and tasks assigned to it by the state. At the same time, the study of the revenue base of both the state and local budgets mostly concerned the provision of tax revenue mobilization, as well as the distribution of transfers from the state budget between individual types of local budgets. While the question of mobilization of non-tax revenues to the budgets of all levels remained without due attention. It is extremely important to make adjustments to the domestic legislation in order to distinguish between tax and non-tax payments, taking into account the methods and mechanisms of their mobilization to the budget, as well as the most significant nature of non-tax payments - the equivalent relationship of their payers with the state. In the period of economic recession, financial and economic crisis and in order to overcome its negative consequences, the issue of filling the state treasury is more acute than ever. The possibility of attracting additional financial resources to the state budget, in the conditions of the financial and economic crisis in the country, will make it possible to partially compensate for budget losses from insufficient income from tax payments. Non-tax revenues act as a set of distributional relations of a coercive, mandatory nature, which arise between the state and legal entities and individuals due to the formation of centralized funds of money (state and local budgets) with the use of a non-tax mechanism for mobilizing payments with the aim of their further use to meet public needs.

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