According to the current situation in the world economy connected with the coronavirus pandemic, it is difficult to predict GDP growth. Non-economic factors determine the rate of decline in economies of almost all countries. Accordingly, it is extremely difficult to ensure the stable functioning of financial systems. In this situation, the role of public finance, especially the state budget, significantly increases, given the peculiarities of the formation of different levels’ budgets. This research aims to evaluate state budget structural changes on the example of Ukraine. Based on the linear coefficient and the quadratic coefficient of absolute structural changes, the quadratic coefficient of relative structural changes, and integral coefficients of structural changes the authors analyzed the state of public finance in Ukraine since the formation of the state and local budgets and their optimal use to mitigate the effects of the pandemic on the economy can become one of the factors in maintaining financial stability and developing anti-crisis measures. The forecast values of the growth rate of budget revenues and expenditures confirm that the projected revenue gaps are significantly higher than the projected expenditure gaps. The cost structure of the state budget of Ukraine is characterized as a structure with a low level of differences. The Gatev and Ryabtsev coefficients demonstrate unidirectional dynamics. In contrast, Salai coefficient shows the opposite dynamics, which confirms a lack of stability in the cost structure. From 2008 to 2019, the chain rate of change has a significant variation range.

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Article 13 of the Tax Ordinance lists the tax authorities. In the case of local government units, the tax authority is the head of the local authority, the mayor, the head of the district authority and the head of the voivodship, as the authority of first instance, and the local government board of appeals, as the authority to appeal against the decision of the head of the local authority, the mayor. The provision of Article 13 of the Tax Ordinance is imprecise with respect to the jurisdiction of instances because it regulates the jurisdiction of the appellate authorities only with respect to decisions, leaving aside the issue of provisions. In practice, however, there is no doubt that the body appealing against decisions is also the body appealing against provisions.

Each economic activity is perceived basically from the point of view of economic success, which is effectiveness (efficiency) and economics (thriftiness). However, this valuation is not complete as each economic activity should also be evaluated from the ethical perspective. It was only a decade ago when business ethics was viewed solely as administrative compliance with legal and internal rules and regulations. Nowadays the situation is completely different as interest in business ethics is no more pure formality but help for entrepreneurs to gain customers’ trust in order to succeed. Like never before, corporations are being asked, encouraged and prodded to improve their business practices to emphasize legal and ethical behavior. Companies, professional firms and individuals alike are being held increasingly accountable for their actions, as demand grows for higher standards of corporate social responsibility naturally but often unexpectedly in a person’s life. For example, some people who steal money from their employers do so because of personal financial difficulties. If they had been able to avoid personal problems, they might also have avoided the temptation to steal.

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