Monitoring of tax and non-tax flows

Abstract

. The filling of budgets at all levels is crucial for the implementation of national and regional programs of socio-economic development. Tax and non-tax revenues are exactly the fillers. A key source of revenue for the budget system was and remains tax revenue. However, the worldwide taxation practice shows that budgetary entities are primarily failing to fulfill their obligations. The fraud of taxpayers makes it necessary to retain special fiscal bodies, which are responsible for controlling the amount and timeliness of taxes, both legal and private persons. The problem of tax revenue is a problem in all countries, but it is very acute in Ukraine. An important component of the problem is identifying tax arrears and ensuring that debtors make payments to the budget system. The solution to this problem should be based on the domestic tax policy and the methods set out therein to ensure tax revenues to the budget system. It is generally accepted that tax compliance requires external control and audit of taxpayers. Control is a necessary tool not only to determine the correctness of tax charges, but also to stimulate their timely implementation. Monitoring has been and remains an important aspect of tax policy implementation, ant it is quite voluminous by its functions. It is stated that in addition to keeping track of planned figures for tax and non-tax payments to budgets, stages of monitoring. The study of the first of the stages of monitoring tax and non-tax flows, including the flow of tax charges, is the content of this publication. The statistical method, as well as the methods of analysis, synthesis and generalization, were used for this purpose. Analysis of tax and non-tax revenues (payments) to ensure the formation of state and local budgets is made. Structure of actual revenues and expenditures of general and special funds of the state budget of Ukraine is calculated and analyzed. An undulating nature of shares of tax flows in the total amount of consolidated budget revenues is noted. Weights of tax and non-tax flows in the consolidated budget of Ukraine for the studied period 2014-2018 are compared. It is recorded that the taxation system in Ukraine is constantly influenced by reform initiatives. Changes in the composition of governments lead to transformations of the taxation system. Tax rates are changed most often and it reflects the interests of those financial and industrial groups that control the government. In addition, from time to time there are requests from the public for introduction or cancellation of certain taxes, changes in preferential taxation regimes, control of accrual correctness, completeness and timeliness of payment by taxes, levies or payments.