Zvarych O. Forecasting tax revenues in the system of forming budget revenues

Methodological basis of forecasting tax revenues as part of budget revenues in the short and medium term are developed. There have been proposed and substantiated the financial and economic indicators necessary for forecasting tax revenues. Developed approaches to the estimation of tax revenues, generalized and systematized experience of forecasting and forming budget revenues in countries with developed and transformation economies. The main factors affecting the level of tax revenues are defined. Improved approaches to institutional foundations tax forecasting, the impact of major macroeconomic indicators for the formation budget revenues, provisions to improve the efficiency of indirect taxation, methodological basis for planning and implementation of indicators of income tax on profits in the context of administrative-territorial units.