The architectonic of forming budget revenues as part of the financial-economic regulation, based on the definition of relevant economic relationships, fiscal capacity of the tax system with considering the economic development cycle and adaptation possibilities of budget relations to the institutional transformations in economy, which will increase the financial institutions stimulating effect on the economic development, is revealed. The financial mechanism of interference macroeconomic environment and budget revenues is grounded; the methodological principles for determining these relationships, which are based on indicators of tax revenues, tax base, economic growth, that will enable to strengthen the quality of forecasting budget revenues, is grounded. The approaches to the budget revenue part forming in terms of strengthening relationship between institutional components of the budget system, which will improve the effectiveness of management decisions in planning revenues; provisions for increasing efficiency of forming budget revenues, including the level of tax revenue administration tools efficiency, that create appropriate conditions for effective budgetary influence mechanisms on economic transformations; the methodological principles of prospective forecasting and planning revenues in determination of objectives, principles, functions, that will strengthen the validity of fiscal indicators in the medium and long term period as a tool of ensuring financial-economic stability in the state, are improved. The experience of forming budget revenues in developed and transitional economies, which will enhance the process of forming budget revenues, increase efficiency of budgetary mechanism, is generalized and systematized. The approaches to identify priority areas at forming revenues, taking into account the stability and balance of the budget system, that will facilitate improving the efficiency of financial-economic regulation; provisions regarding to the institutional change advisability of forming budget revenues on the base of revitalization state financial-economic regulatory capacity, providing an opportunity to increase the amount of revenues without increasing the tax burden at the national economy, are developed.
