STRUCTURAL ASYMMETRY OF TAX REVENUES OF THE CONSOLIDATED BUDGET UKRAINE FOR KTEA 009: 2010

Abstract

In the article is noted that the classic for financial scienceis the statement about the fiscal and regulatory functions of taxes. The functions of taxes envisages, on the one hand, the ability of tax revenues tofinance the needs of society, on the other hand, to provide incentives or containment of economic development.The peculiarities of the current state of the national economy show the inconsistency of fiscal practices in Ukraine and the classical principles of financial theory.The article is devoted to research of structural asymmetries of tax revenues by types of economic activity to the Consolidated Budget of Ukraine. It is proposed author's order of structural asymmetries estimation of tax revenues for KTEA 009: 2010: 1) estimation of the absolute indicators dynamics and rating of economic activity types by relative dynamics indicators; 2) assessment of the structure and structural changes, ranking on the relative indicator of the structure; 3) polycrystal line cluster analys is on the basis of the growth rate of tax revenues and the share in the tax revenue of the consolidated budget.The composition of tax revenue clusters in the Consolidated Budget of Ukraine by types of economic activity has changed by three quarters comparing 2012 and 2016. It confirms the hypothesis of the structural asymmetries of tax revenues.The conducted research indicated significant disparities in the impact of certain types of economic activity on the fullness of the revenue part of the budget. It is determined that the role ofe xtractive industry and the development of quarries, whole sale and retail trade, processing industry and agriculture in the formation of tax revenues has been intensified. Types of economic activity, mainly intangibles (temporary placement and organization of food, education, activities in the area of administrative and auxiliary services, healthcare, art, sports, entertainment and recreation), financial and insurance activities lose their fiscal potential.