The Non-Tax Revenues in the Revenue System of the State Budget of Ukraine

Анотація

The article is aimed at defining specifics of the formation of non-tax revenues, which will help to improve the system of budget financing. The types of non-tax revenues to the State budget are described as defined by the Budget Code of Ukraine, peculiarities of the accumulation of non-tax revenues to the State budget are disclosed, and a comparison of the functions of both tax and non-tax revenues is made. The structure and dynamics of the non-tax revenues to the State Budget of Ukraine are analyzed. It is concluded that the highest proportion in the structure of the non-tax revenues of the budget of Ukraine is occupied by incomes from property and business activities, which rose from 31,87% in 2009 to 52,93% in 2018. The tendencies of proportion of the non-tax revenues to the State Budget of Ukraine in gross domestic product for the period of 2009-2018 are defined. It is noted that this indicator during the reporting period showed an average of 4,4 per cent. The fiscal and economic potentials of the main groups of the non-tax revenues are assessed; the main problems and factors of impact as to the formation of non-tax revenues in the budget revenues are identified. The approaches to study the functioning of non-tax revenues in terms of planning and forecasting for the favorable development of the economy as the whole are taken further. The approaches to improve the budgetary financing system by increasing the types and extending the non-tax revenues are proposed. These are, in particular, increasing the amount of fines in the sphere of road safety, increasing the efficiency of paying the rent of the State-owned property, fees for the issue and conduct of lotteries, monitoring the sales of property being ownership of budgetary Institutions. Their advantages are argued by finding additional, alternative sources of funding and amending the country’s legislation.

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