Taxes and levies: current trends and prospects

The publication explores the features of forming of the budget revenues within the distribution of taxes and levies between the state and local budgets. Analyzed the state of realization of revenues in terms of their components at the state and local levels. Studied the fiscal value and key trends in the dynamics of the main budget-forming taxes and the social contribution in 2011-2018.
Direct attention is paid to the analysis of the methodological support for forecasting of main budget-forming taxes. Emphasis was given to the independent expert estimation of the VAT and excise tax forecast for 2019-2021 in the context of determining the reality of planned tax indicators, which are set annually to the state budget.
The publication is intended for employees of parliament, ministries and authorities, practitioners, experts, scientists, teachers, students, postgraduates and a wide range of readers who are interested in the issues of forming the revenue part of the budget in the projection of taxes and levies, as well as the practical application of legally recognized of methodological approaches to tax forecasting.

Taxes and levies: current trends and prospects