| Аннотацiя: |
The article reveals the importance of tax planning as one of the most important functional stages of the process of regional tax management, whose main purpose is to analyze the receipt of taxes, tendencies and factors for the development of their tax bases, and on this basis the economic justification of qualitative and quantitative parameters of budgetary allocations in the budget within the framework of the tax concept, formed with regard to the specifics of the regional paradigm of socio-economic development; the analysis of the revenue part of the Consolidated Budget of Ukraine for 2014—2018 and its structure, the tendency is revealed that the priority budget-forming role belongs to tax revenues, which make 81% on average for the studied period and this trend in Ukraine has become. |
