Проведено аналіз фіскальної значимості податкових надходжень до Зведеного бюджету України в умовах
трьох кризових явищ, що призвели до зростання фіскальних ризиків, а саме гібридних загроз 2014-2019 років, викликів і
загроз епідеміологічного характеру пандемії COVID-19 у 2019-2021 роках, повномасштабної війни росії проти України
з лютого 2022 року. Здійснено оцінювання ефективності податкового адміністрування за обгрунтованим переліком
показників. Підкреслено правильність впровадження фіскальних інструментів негайного адаптивного реагування.
Надано пропозиції для подальшого підвищення ефективності фіскальної політики, управління фіскальними ризиками та
податкового адміністрування.
The fiscal significance of tax revenues is determined by their importance in forming the state budget and ensuring that
it fulfills its main functions, conducting effective economic and social policy, deepening transformational processes and reforms,
and implementing innovations at the sectoral and regional levels. The analysis of the fiscal significance of tax revenues to the
Consolidated Budget of Ukraine was carried out in the context of three crisis phenomena that led to an increase in fiscal risks,
namely hybrid threats of 2014-2019, challenges and threats of the epidemiological nature of the COVID-19 pandemic in 2019-
2021, full-scale war Russia against Ukraine from February 2022. Throughout all periods, the level of the general and budgetary
tax burden is critical to the threshold, there is a stable trend of a high level of tax debt, and the general trend of shadowing the
economy is negative and dangerous. An assessment of the effectiveness of the tax administration was carried out based on a well founded list of indicators. Correctness of implementation of fiscal tools of immediate adaptive response is emphasized. The fiscal
policy chosen in these times and the implemented fiscal incentives can be considered fully justified, the promptness of application,
the breadth of the list and the quality of which testify to their adaptive nature of response to destabilizing factors in order to ensure
fiscal stability, support and recovery of the national economy. Proposals for further improving the efficiency of fiscal policy, fiscal
risk management, and tax administration have been provided: 1) the formation of a fiscal risk management; 2) implementation of
the new tax reform within the framework of the adopted Decree "On Amendments to the Tax Code of Ukraine and other legislative
acts of Ukraine regarding the effect of norms during the period of martial law" No. 2120-IX (March 15, 2022); 3) improvement of
methodical approaches for expansion of fiscal space, balanced and controlled application of fiscal incentives, improvement of tax
administration in order to increase the efficiency of fiscal policy.
