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СтаттяЗовнішня публікація

Dynamics of tax revenues in Ukraine during the crisis

Oleh SkorbaORCIDВиктория Геннадиевна Бабенко-ЛевадаORCID

Анотація

The article investigates the dynamics of the volume of tax revenues to the budget of Ukraine during the crisis. Using the R | S analysis, it was determined that the dynamics of tax revenues (in monthly terms) to the Consolidated Budget of Ukraine in the period 2011-2021. is antipersistent, fractal-like and does not lend itself to forecasting methods based on parametric dependencies, simple and complex trends. The form of the distribution of the probability density of the volume of tax revenues is investigated, their entropy and entropy production are determined. It has been established that the most critical periods in the formation of tax revenues are 2019-2020, for certain types of taxes - 2016-2020. on the basis of which a typology of taxes with nine types was formed. Five such types of taxes were found in Ukraine. It has been established that, based on the characteristics of the dynamics of entropy and entropy production, the most effective for overcoming the crisis will be tax instruments associated with the collection of income tax, value added tax on goods produced in Ukraine, rent and rent for the use of subsoil. In our opinion, for other types of taxes and fees, significant changes in the tax mechanism are inappropriate.

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