It should be noted that in 2023–2025, non-tax revenues accounted for 22.8% of total budget revenues (21% in 2023, 21.8% in 2024, and 24.8% in 2025).

The audit identified systemic shortcomings in the management and accounting of non-tax revenues:

– there is no centralized database covering taxpayers, revenues, arrears, and overpayments, and no authorized body has been designated to maintain it;

– in some organizations, billing systems have not been implemented, and records are maintained in electronic ledgers influenced by the human factor.

The practice of allocating shares of non-tax revenues to organizations was also analyzed.

During the audit, non-tax revenues collected by 55 entities across 830 categories were analyzed, revealing opportunities to increase state budget revenues and identifying measures to reduce the shadow economy.

As a result of the audit, 21 recommendations were developed to regulate non-tax revenues and ensure completeness of accounting.

In particular:

– developing a draft regulatory act to improve accounting, digitalize collection processes, simplify procedures, and enhance control effectiveness;

– establishing procedures for reporting non-tax revenues to tax authorities;

– automating the process of generating reports and submitting them to the Tax Committee.

Based on the findings, recommendations were sent to the Ministry of Economy and Finance, the Tax Committee, and other relevant authorities.

The audit results were discussed with the leadership of the Treasury Service Committee, and necessary measures were identified to eliminate deficiencies and prevent them in the future.