TY - JOUR AU - Chernov, Pavlo PY - 2015/03/31 Y2 - 2024/03/29 TI - Development of forecasting and planning of tax budget revenues in Ukraine (1990-2014) JF - Skhid JA - Skhid VL - 0 IS - 1(133) SE - Economy DO - 10.21847/1728-9343.2015.1(133).40066 UR - https://skhid.kubg.edu.ua/article/view/40066 SP - AB - <p>The paper reviews the state-of-the-art of the legal framework in respect of forecasting budget receipts at the Tax Administration and the actual evolution of the activities of the latter in forecasting fiscal revenues in 1990-2014. Periodization of the organizational development of forecasting and planning of Ukrainian tax budget revenues for the above period was made. It is specifically emphasized that 1990-1998 may be assessed as a period of institutional uncertainty, no legal allocation of budget revenue forecasting and planning functions to the Tax Administration within the national legislative framework; the years of 1998-2012 are an establishment period of legislative, organizational and methodological principles of forecasting budget receipts in the tax field; 2013-2014 are a period of improvement and further development of budget revenue and single tax forecasting functions.</p>According to the author, the current Strategy for development of the public finance administration system underrates the importance of forecasting budget receipts and respective bodies in charge, which necessitates further legal and organizational regulation, specifically when it applies to the State Fiscal Service of Ukraine, which provides for nearly 90% of the state budget and over 96% of local fiscal receipts and is a legal successor to the Tax Administration of Ukraine. ER -