Фіскальна вага непрямих податків у сучасній податковій системі

The article examines the fiscal weight of indirect taxes in the modern tax system of Ukraine, with a focus on the changes that have occurred under the influence of martial law and economic instability. The dynamics of indirect tax revenues, such as value-added tax, excise tax, and import and export duties from 2021 to 2024, are considered. The share of these taxes in total budget revenues and tax receipts, as well as the level of performance against planned targets, are analyzed. The study establishes that, although revenues from certain types of indirect taxes have increased in nominal terms, their share in the overall structure of budget revenues has decreased. This is due to both the economic shocks caused by the war and the shift in the structure of fiscal revenues in favor of direct taxes and transfers from international partners. Special attention is paid to comparing the growth rates of various components of indirect taxes, as well as assessing the fiscal efficiency of their administration. The methodological basis of the study includes methods of analysis and synthesis, econometric-statistical methods, and a systemic approach. The article proposes ways to improve the fiscal efficiency of indirect taxes, particularly through enhancing tax administration, combating shadow schemes, and adapting tax policy to the conditions of economic turbulence. Further research prospects include studying the effect of tax procedure digitalization, assessing long-term changes in the structure of tax revenues, and developing models for stabilizing budget revenues in the post-war period.