Quantitative–dynamic analysis of tax, taxes and payments in Ukraine

Relevance of the research topic. The instability of the external environment affects the tax system, resulting in both positive and negative changes. In this context, in order to respond in a timely manner to emerging changes, there is a need for a systematic quantitative and dynamic analysis of the collection of taxes, fees and charges in Ukraine. This will create the appropriate institutional conditions that will promote the development of a fair tax system. Formulation of the problem. Timely quantitative and dynamic analysis of the collection of taxes, fees and charges will allow for tax policy planning, which will have a positive impact on the socio– economic development of the country. Setting the purpose and objectives of the study – to conduct a quantitative and dynamic analysis of the collection of taxes, fees and charges in Ukraine. Research method or methodology. The following methods are used in the article: observation, abstraction, explanation, systematization, theoretical generalization, analysis and synthesis. Presentation of the main material (research results). Quantitative and dynamic analysis of the collection of taxes, fees and charges showed the existence of a stable dynamics of the budget deficit, a systematic increase in revenues and expenditures at the same time. The results of the analysis allowed to segment tax revenues by budget classification and analyze their dynamics. Field of application of results. The results of the research can be used in civil service bodies, among business entities and other stakeholders interested in tax policy of market stakeholders. Conclusions on the article. Collection of taxes, fees and charges is analyzed. The problems of the tax system are identified and ways to solve them are suggested