Main macroeconomic factors of changes in budget revenues in modern conditions
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.
budget revenues, economic development, tax system, conference materials
Panchenko N. Main macroeconomic factors of changes in budget revenues in modern conditions / Panchenko Nataliia, Mertens Oleksandr // 3rd Annual Research Conference "Theory and practice of system dynamics in finance" : proceedings, December 7, 2020, Kyiv / ed. by Olena Primierova ; National University of Kyiv-Mohyla Academy, Department of Finance, Center of Financial and Economic Research [et al.]. - Kyiv : [Інтерсервіс], 2020. - P. 63-67.