TAX CONTROL AND BUDGET REVENUE MONITORING IN THE ACTIVITIES OF THE STATE TAX SERVICE OF UKRAINE: FISCAL PERFORMANCE AND THE DEBT COMPONENT

Анотація

This article examines the role of tax control under martial law, when the fiscal sustainability of the state depends not only on the existing tax framework but also on the ability of tax authorities to identify risks of budget revenue losses in a timely manner, maintain stable revenues, and respond to deteriorating debt indicators. The aim of the study is to examine current approaches to tax control and budget revenue monitoring in the activities of the State Tax Service of Ukraine (STS) and to identify the main trends in fiscal performance and the debt component of tax administration. The methodological framework combines comparative analysis, systematisation, logical generalisation, structural-dynamic analysis, and the interpretation of quantitative indicators. The findings show that, under current conditions, tax control performs not only an inspection function but also analytical, coordinating, and preventive functions, including revenue monitoring, oversight of major revenue-generating taxes and charges, the identification of high-risk transactions, and control over tax debt. The study demonstrates that growth in budget revenues does not automatically reduce fiscal risks, as positive revenue mobilisation may be accompanied by a rising debt burden. The analysis also shows that the highest growth rates were recorded for revenues to the State Budget, while the debt component remained the most problematic aspect of tax administration. In addition, the performance of tax administration remains uneven across functional areas, with the most vulnerable segments being risk-oriented control and the prevention of new tax debt accumulation. Budget revenue growth in 2022–2025 was accompanied by a deterioration in debt indicators, as tax debt reached UAH 278.5 billion by the end of 2025. The practical value of the article lies in its potential to improve tax control mechanisms, strengthen analytical monitoring, enhance tax risk management, and support greater budget sustainability under conditions of prolonged economic uncertainty, fiscal volatility, and sustained economic pressures.

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