Abstract
<jats:p>The article analyzes scientific works on the formation and optimization of tax revenues and identifies four main areas of their statistical analysis in the context of determining the place and role of tax revenues in the budget system of Ukraine, including: assessment of tax revenues by budget levels formed in the state; analysis of fiscal efficiency and possible positive effects of taxes and fees that were directed to the budget system of Ukraine; study of the procedure for forming tax revenues as components of the budgetary and tax regulation system; assessment of the impact of taxes and fees accumulated in budgets of various levels on the investment development of individual territories or the country as a whole. It has been substantiated that tax revenues play a leading role in the composition of sources of budget revenues at various levels and are the result of the state's tax policy, which, combining fiscal and regulatory functions, sets the vector of economic development, smooths out risks, and provides the basis for effective management decisions in the financial and economic sphere. A statistical assessment of the dynamics of revenues of the consolidated, state, and local budgets of Ukraine in 2021 -2024 and an analysis of the share of tax revenues in them in general and in terms of the most significant components have made it possible to establish that, in the conditions of full-scale war, the tax component has become less dominant in terms of filling the budget system compared to the pre-war period, despite the increase in tax revenues. Tax revenues to the State Budget of Ukraine show significant fluctuations, especially under the influence of full-scale war, where VAT, personal income tax, military tax, and corporate income tax remained key sources, with revenues increasing in 2024 due to changes in administration and support, despite military challenges. Tax revenues to local budgets show an increase in total volumes due to the single tax and income tax, despite the decline in personal income tax, while the financial autonomy of communities is declining due to growing dependence on transfers. Ukraine's high dependence on external financing in the context of full-scale war remains a key challenge to economic sovereignty, and therefore, in order to transition from a model of “survival” to sustainable development, state policy must focus on three strategic areas: optimization of tax policy, modernization of budget policy, post-war recovery and economic stimulation, and their harmonization with European standards.</jats:p>