Аnalysis of the dynamics and structure of direct taxes in Ukraine and their impact on the revenues of the state budget of Ukraine
DOI:
https://doi.org/10.33216/1998-7927-2025-289-3-93-98Keywords:
direct taxes, budget, corporate income taxAbstract
The article analyzes the dynamics and structure of direct taxes in Ukraine and their impact on the formation of state budget revenues during 2021-2024. The study is relevant given the importance of taxes as the main source of budget revenues and an instrument of state regulation of the economy. The article examines the role of taxes in financing state expenditures, as well as their impact on economic growth and social development. Particular attention is paid to the analysis of direct taxes, their dynamics and impact on the budget of Ukraine in the context of modern economic challenges.
The study is based on the analysis of statistical data on the revenues of the state budget of Ukraine for 2021-2024, including data on tax and non-tax revenues, revenues from capital transactions, revenues from international organizations and other sources of financing. The article uses methods of statistical analysis, comparison, and graphical visualization of data.
The article analyzes the dynamics and structure of the state budget revenues of Ukraine for the specified period, with a special emphasis on tax revenues and their impact on economic stability. The analysis of the revenue structure of the Consolidated Budget of Ukraine demonstrates the important role of direct taxes, although their share is inferior to indirect taxes. Direct taxes, such as corporate income tax and personal income tax, are more responsive to changes in the economic situation and are progressive in nature. The study found that the decrease in tax revenues to the budget was caused by several factors, including both objective factors related to changes in the economic situation and subjective factors resulting from changes in tax legislation.
It is determined that direct taxes are an important tool for ensuring social justice and income redistribution. The dynamics of revenues from direct taxes can be used as an indicator of the state of the economy and the effectiveness of the tax policy and system. In order to increase the role of direct taxes in the formation of the revenue component of the state budget, it is necessary to improve the mechanisms of administration, fight against tax evasion and create favorable conditions for business development.
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