Укр
Укр
УДК 336.1:34
Nalyvko Nataliia Valeriyivna
Odessa National Maritime University
(Odessa, Ukraine)
Puzanova Galyna Yosypivna
Odessa National Maritime University
(Odessa, Ukraine)
Some issues of settlement of non-tax
revenues of the budget of Ukraine
Abstract: the paper examines the issue of regulatory regulation of non-tax revenues of the budget of Ukraine, emphasizes and argues their importance for the budget of Ukraine in general.
Keywords: non-tax revenues, budget, Budget Classification, administrative responsibility.
The role of non-tax revenues of the budget is that this category of financial resources of the state is, in addition to the financial basis of state activity, also a stable tool of burden, along with other means of taxation.
O.S. Syrovetnyk emphasizes that there is a tendency to find ways to fill the budget with non-tax revenues, which, in turn, leads to an increase in the role of non-tax revenues as additional revenue of the state budget and their effective use. From this arises the task of finding ways to improve the mechanism of their mobilization. This needs further development in the future, because the main function of non-tax revenues is to balance the budget in the event that tax revenues were not filled in as planned [1].
Non-tax revenues differ from tax revenues by the peculiarities of forms of payments, methods and procedures of formation, the content of the rights and obligations of taxpayers, on the one hand, and the powers of public authorities, on the other.
The Budget Code of Ukraine [2] identifies a group of payments that are classified as non-tax revenues. This group consists of heterogeneous cash receipts, the receipt of which has different grounds, which is one of the reasons for the lack of a generalized definition of this group of budget revenues.
In order to determine the value of non-tax revenues of the state from the application of measures of legal responsibility, in terms of material value, we analyze their share in total budget revenues.
For example, in 2021, non-tax revenues of the budget amounted to UAH 212,946.9 million, which was 19.79% of the total budget revenues [3]. However, in 2022, the State Budget plans non-tax revenues in the amount of UAH 162,979.8 million, which is only 14.07%, which emphasizes the need to analyze non-tax revenues in the state budget [4].
Article 8 of the Budget Code of Ukraine stipulates that for the preparation and implementation of state and local budgets, reporting on their implementation, monitoring the financial activities of all public authorities, local governments, other budget managers, conducting financial analysis in terms of revenue, organizational, functional and economic categories of expenditures, lending, financing and debt, as well as to ensure national and international comparability of budget indicators used budget classification, which is mandatory for all participants in the budget process within the budgetary authority [2].
Non-tax revenues are classified depending on the source of their payment. The Budget Code of Ukraine, in particular Article 9 "Classification of Budget Revenues" defines the following classification of non-tax revenues:
1) income from property and business activities;
2) administrative fees and charges, income from non-commercial and incidental sales;
3) other non-tax revenues.
According to the Budget Classification, the list of budget revenues from the application of measures of administrative responsibility includes the following [5]:
- administrative fines and other sanctions;
- administrative fines in the field of road safety (except for administrative fines for administrative offenses in the field of road safety, recorded automatically);
- administrative fines and penalties for violations of legislation in the field of production and circulation of alcoholic beverages and tobacco products;
- administrative fines for administrative offenses in the field of road safety, recorded automatically.
Thus, the Budget Classification specifies the types of budget revenues from the application of measures of administrative responsibility. Non-tax revenues of the budget, the source of which are sanctions for the application of measures of administrative responsibility, can be classified into the following groups:
Thus, we can conclude that the mechanism of financial support for the process of meeting social needs needs some improvement. Since the functional purpose of budget revenues follows from their essence, we believe that it should be reflected directly in the title. Therefore, we propose to rename the second group of budget revenues in Ukraine to "non-tax revenues", which indicates the need to change the budget classification of revenues.
In the course of the research we came to the conclusion that there are three main functional purposes of non-tax revenues of budgets in Ukraine: fiscal, compensatory and regulatory. Compensatory allocation is more important for local governments, in whose budgets three quarters of the special fund is accumulated through such instruments. We believe that its optimization should begin with certain changes at the legislative level, namely: certain elements of the mechanism of non-tax revenues (bases, rates).
Non-tax revenues are used for certain socio-economic needs.Therefore, it is advisable to increase their regulatory purpose, providing:
1) predictability of financial relations of government agencies with state and municipal enterprises and organizations, highly effective management of their functioning, as well as consistency of objectives of tactics and strategy of public financial policy at the micro and macroeconomic levels;
2) competitive level of asset management by budget managers;
3) stimulating initiative and responsible performance of functional duties by entities that administer non-tax revenues to the State Budget of Ukraine and local budgets.
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