The formation of budget revenues in Ukraine is the most important component
of the entire process of managing the budgetary system.
According to the Budget Code, budget revenues are understood as tax, non-tax
and other revenues on a non-refundable basis, the collection of which is provided for
by the legislation of Ukraine (including transfers, fees for the provision of
administrative services, own revenues of budgetary institutions).
The instability of the economic environment leads to the need for a more
detailed and in-depth study of the processes taking place in the framework of budget
revenue management.