Статтю присвячено проблемі оцінки фіскальної ефективного податкових інструментів формування бюджетів в Україні. Taxes are the main instrument for realizing the distributive function of finance and one of the main channels for replenishing the revenue side of the budget. However, the state lacks income for full financing of expenditures, which is especially noticeable in recent years, when the deficit of the State Budget of Ukraine is growing at a record pace.