Місце непрямих податків у формуванні доходів Державного бюджету України

Abstract

Розглянуто податки як важливе дохідне джерело фінансування державою її функцій. Акцентовано, що непрямі податки посідають чільне місце у наповненні дохідної частини Державного бюджету України і є важливим структурним елементом її податкової системи. Встановлено, що в кризових умовах сьогодення непряме оподаткування є важливим засобом впливу і на економіку загалом, і на обсяги споживання населення. Завдяки аналітичній оцінці структури бюджетних надходжень констатовано, що в Україні перевага належить непрямим податкам як основному джерелу податкових надходжень і сукупних доходів Державного бюджету. A characteristic feature of economic policy is that the funding of its functions can provide only she, with such an important revenue sources as taxes. Indirect taxes occupy a prominent place in filling the revenue side of the State Budget of Ukraine and is an important structural element of the tax system. In the present crisis indirect taxation is an important means of influence on the economy as a whole, and the consumption of the population. The article is an analysis of income trends of the State Budget of Ukraine due to indirect taxes. The study determined that the state tax system maintains positive trend forming its structure – in the period from 2013 to 2015, a trend increase in the State Budget through indirect taxes, which positively affects the structure of budget revenues. Due to indirect taxes during the 2013–2015 biennium. Formed more than half of the state budget (in 2015 the share of indirect taxes in budget revenues amounted to 52,72%). Reducing the share of indirect taxes for 2015 to 2,33 percentage points is explained by the significant decline in purchasing power. Inflation (over 20%), devaluation of the official exchange rate to foreign currencies, expanding the list of excisable goods and increase the excise tax were the main factors for exceeding targets value added tax, excise tax, duty and growth of revenues from indirect taxes as a source of income State budget. The value of indirect taxes for the domestic economy is difficult to overstate. Indirect taxes are taxes to the state and operate on the territory of Ukraine. With the introduction of VAT, excise duties and the tax system Ukraine indirect taxes were to play a crucial role in the share of revenues mobilized. In Ukraine the state budget revenues from indirect taxes are a major part of the revenue of the state and during the period increased by 1,52 percentage points and amounted in 2015 68,.85%. The share of indirect taxes in GDP increased slightly and amounted in 2015 14,24%. Analytical assessment of revenue shows that Ukraine benefits include indirect taxes as a major source of tax revenue as well as total state budget revenues.