Statistical analysis of the excise revenues of the сonsolidated budget of Ukraine

Abstract

The paper analyzes the tax revenues to the Consolidated Budget of Ukraine with the use of statistical variables. In order to analyze the structure and dynamics of tax revenues it is proposed to classify the statistical quantities into two groups. Within the first group the evaluation of the performance of center of distribution and homogeneity of the series has been held. Within the second group the evaluation of relative indicators has been held, namely, the relative size of the planned task, the relative size of the plan implementation, the relative rate of dynamics and the relative magnitude of the structure. The calculation of statistical parameters according to the budget items has led to the conclusion that during the 2003-2012 the amount of excise tax in total tax revenue had volatile trend, which was the reason for the significant plan underperformance for almost all the studied period.