Proceedings of the International scientific and practical conference “Science in the Modern World” (January 19-21, 2026) / Publisher website: www.naukainfo.com. - Cambridge, United Kingdom, 2026. - 203 p.

67 population, curb inflationary processes, support promising sectors of the economy, form the foundations of civil society, etc. Tax revenues are important as a source of filling the revenue part of the budget and, accordingly, the volume of state finances. It follows that the state budget of Ukraine is the main fund of centralized monetary resources, which reflects the state of economic relations of the state in the distribution and redistribution of GDP. In turn, business entities, namely business structures of state and municipal ownership, are the main source of filling budgets of all levels. It is worth noting that the results of the study found that the level of tax revenues for financing state budget expenditures from 2019 to 2024 decreased by half or by 37.4 percentage points (Table 1). As can be seen from the data in Table 1, grant aid from the EU, Ukraine's partner countries, donor institutions and international financial organizations such as the World Bank, the International Monetary Fund, etc. increased by 10.5 percentage points. During the war, state budget revenues without grant aid decreased by 33.3 percentage points. Non-tax revenues increased, as well as the share of the budget deficit in the overall structure of sources of financing state budget expenditures of Ukraine for the entire period under study.

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