Evolution of Structural and Functional Characteristics of the State Budget Revenues of Ukraine

Abstract

The purpose of the article is to study the evolution of the structural and functional characteristics of the revenues of the State Budget of Ukraine, to identify the main changes that have occurred during different stages of development of the country's budget system, and to assess the impact of these changes on the financial stability and development of the state. The paper identifies how changes in the economic situation, political conditions and international relations affect the structure of revenues, as well as what factors facilitate or complicate these transformations.

General scientific research methods (analysis and synthesis, induction and deduction, historical and logical methods) are used to assess the changes that have occurred in the structure of budget revenues at different stages of Ukraine's development. The research methods include analysis of legislative acts regulating the budget system of Ukraine, as well as comparison of the stages of budget reforms with the structure of state budget revenues.

The results of the study indicate significant changes in the structure of the state budget revenues of Ukraine, from a centralized financing model to a modern system that actively includes external transfers, international grants and loans. Since the 1990s, changes in the structure of revenues have been accompanied by adaptation to international standards, the introduction of budget classification, and the growing role of external financing due to political and economic crises. Of particular importance are revenues from the European Union and other international partners, which have become an important part of the budget's revenues after 2022.

The conclusions of the study suggest that the evolution of the state budget revenues of Ukraine reflects the overall economic, political and social transformations that have taken place in the country since its independence. Despite the change in the sources of budget formation, its main function remains unchanged - to provide financing for public needs. At the same time, the structure of revenues has undergone significant changes: from the centralized model of the 1990s, it has gradually transformed into a more transparent and balanced system. In particular, revenues were distributed among the levels of government, adapted to international standards, and the role of tax revenues and international financial support increased significantly.