Pragmatism and problems of tax component of the state budget resources

Abstract

The tax component of formation of budgetary resources of the state in modern realities of fiscal space haas been considered. There have been investigated the tax forms of public needs taking into account the transformation of the tax legislation with the introduction of the Tax Code of Ukraine. The basic trends in the structure and dynamics of tax revenues in the Consolidated budget, the State budget and local budgets in Ukraine are analyzed. The estimation of tax revenues in termsof direct and indirect taxation is carried out. According to the study of the tax component of the formation of budgetary resources there have been found the immediate problem areas of taxation that need urgent solution. Based on certain issues there have been offered the recommendations to ensure the tax compliance of functioning of the state.