Dominants of formation tax revenue

Yuliya Ivanivna Boyko


In conditions of economic processes decentralization in the country its subjects get a possibility to make their own decisions as a part of within single entity.  In a broader sense it stipulates a submission of considerable powers to local authorities.  It enables the possibility to implement needs of the population on the basis of the amount of generated revenue.  The activities of local authorities are realized on the basis of peculiar social and economic development of the territory.

The aim of the article is to make the analysis of the formation of tax revenue as the main revenue part. It  defines possibilities of the region development during the decentralization of economic processes.

For this purpose in the article we have used the method of system analysis, method of synthesis and logical method of researching.

As a result, the main factors which influence the amount of tax revenue are defined. Their classification is accomplished. 


mechanism of formation; taxation; tax policy; tax revenue; impact factors

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