The article attempts to estimate the elasticity of tax revenue to changes in the volume of economic indicators of the results of Ukraine, in particular, to that of the volume of the gross regional and gross domestic product. The coefficient of elasticity, as an element of correlation and regression analysis in this study serves as an indicator that is used to determine the effect of changes in the volume of tax revenues to changes in volume is determined by economic factors, the advantage of which is that it is characterized not only by the ratio of the volume of a single indicator to the volume of other and focuses attention on the impact of changes in the volume of one indicator relative to the other. This makes it possible to predict an increase or decrease due to changes in indicators of economic performance indicators of the volume of tax revenues by 1% and to identify the overall level of sensitivity to each other. As a result of the calculations the level indicator of the state budget of Ukraine rate of income tax elasticity for the period 2011-2015, showed sustained growth lead indicators of trend of tax  revenue volume indices of gross domestic product is from 2013 to 2015. The coefficient of elasticity of local taxes and fees, on the contrary, from 2013 to 2015 showed a decrease in their own shares and growth rates as compared with the volume of the gross regional product. On the basis of the dynamics of indicators elasticity of tax revenue to economic results established that the tax system is not flexible and the changes occurring as a result of the reforms, do not correspond to the changes in gross domestic and gross regional product. The analysis of interference of tax revenues of the state, local budgets and economic results showed that the tax system will destabilize the economy by doing tight fiscal tax policy.

Ключові слова

tax revenues; gross regional product; gross domestic product; elasticity coefficient; budget; local budget.


Vdovichenko, A.M., & Zubryćký, A.I. & Oros, H.V. (2014). The modern world experience in the development and

implementation of methods of forecasting of state budget revenues. Irpin’. Research Institute of Financial Law. P. 58.

Mel’nik, O.Ya. (2010). Indicators of the level of development of national tax systems. Herald of Khmelnytsky

National University, 4, 114-119 (in Ukr.)

The official website of the State Statistics Service of Ukraine (2011-2015) Retrieved from (in Ukr.)

Tax Code of Ukraine: the Law of Ukraine of 02.12.2010 № 2755-VI.

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on the implementation of the state budget (2011-2015). Retrieved from (in Ukr.)

Jurhelevyč, S.V. (1998). Indirect taxes in Ukraine as a «built-in stabilizers». Ukraine Finance, 2,89-93.

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