Non-tax budget revenues forming in financial and economic regulation system

Economic Annals-XXI: Volume 134, Issue 9-10(2), Pages: 55-58

Citation information:
Kasperovych, Yu. (2013). Non-tax budget revenues forming in financial and economic regulation system. Economic Annals-XXI, 9-10(2), 55-58. https://ea21journal.world/index.php/ea-v134-15/

Yulia Kasperovych
Post-Graduate Student,
Kyiv National University of Trade and Economics
19 Kyoto St., Kyiv, 02156, Ukraine
julia.v.kasperovich@gmail.com

Non-tax budget revenues forming in financial and economic regulation system

Abstract. The paper deals with the non-tax budget revenues forming in terms of financial and economical regulation. The topic is updated for Ukraine in connection with the liberalization of the tax regulation and respective fiscal revenue sources reduction. In order to improve theoretically aspects and developing practical recommendations for increasing revenues author give own definition of non-tax revenue of the budget, analyze it’s dynamics and structure within main sources. The growth in budget revenues due to monetary regulation of the National Bank is discovered. The ways to improve the lottery business regulation are proposed. The necessity of concession activities in the framework of public-private partnerships is justified. The inclusion of mandatory pension insurance in the tax system of Ukraine or consolidation within a single fee for obligatory state social insurance is proposed. Own revenues of budgetary institutions should be enhanced by upgrading their material and technical basis for the implementation of R&D work for orders. The actual material is presented on the basis of a comparative analysis of absolute and relative data of non-tax budget revenues, which suggests a significant growth of it’s potential for the future by the financial and economic regulation actions.

Keywords: Budget Revenues; Non-Tax Revenues; Financial and Economic Regulation; Public Property; Lottery Business; Pension Insurance; Concession Activity

JEL Classification: H20; H27; H60; H61; H71

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Received 13.09.2013