Sibiryanska J. Budget revenues management and ways of its improvement in Ukraine

Ukrainian budget revenue system and processes of its management. Development of theoretical principles and implementation of practical recommendations regarding improvement of budget revenue management in Ukraine. Methods: dialectic, comparative analysis and synthesis, historical, system-structural analysis, economic and mathematical and logical modeling. Method of budget revenue structuring which depends on the fiscal value and degree of complication in budget revenue management is offered. It helps to optimize the structure and composition; expected forecast of budget revenue and tax debt sizes on the basis of such methods as: 1) filtration of seasonal components of time row with season index, 2) method of time row decoupling, 3) multivariable regressive models; on the basis of an economic-mathematical model of revenue optimization standards (parts in GDP) calculated for different levels of GDP centralization in the budget with a purpose of its maximization; improved theoretical approaches to the criteria of tax debt structuring by such criteria: 1) agreed, but not paid in time tax obligation, 2) debt, identified by supervisory bodies; 3) unpaid taxes from shadow incomes. The practical results towards methods of budget revenues structuring, criteria of tax debt structuring; using such methods as filtration of seasonal components of time row with season index and decoupling of time row. Executive authorities, non-governmental organizations, educational process.