Indicators of the central government budgets were analysed in the article with use of calculation of shares of various categories and subcategories of revenues for the purpose of identification of structural features and the directions of structural transformation of budgetary revenue at central level of public administration in the federal countries from 2000 till 2015. The similarity and distinction of structures were revealed during the cluster hierarchical analysis and calculation of the Ryabtsev index. It is proved that there is no unambiguous interrelation between federal type of governance and sources of revenue of central budget. It was also revealed that budgetary revenues in the developed federal states were stabler whereas the most essential structural changes were noted in the countries with emerging economy, and the common phenomenon was distribution of receipts from taxes on income and profit and also taxes on internal operations with goods and services between budgets of various levels and also fixing taxes on the international operations to the central budget. It is found that significantly the tendency to changing in level of fiscal decentralization in federal states is not observed, except for the Russian Federation, in which financial autonomy of regions and local authorities testifies more likely about financial (so -and administrative) centralization. Keywords IntroductionThe choice of rational quantitative parameters and qualitative characteristics of the budgetary policy is one of the major government decisions which define the prospects of development of national economies in the long term. The volume of revenues to budgets of various levels as well as financial capacities of governments in the solution of tasks of public administration and ensuring countrie's financial sovereignty depend on revenue structure, types and rates of taxes, an order of tax base calculation, income from state ownership and providing administrative services etc. On the other hand, the level of a tax burden, model of financial behavior, comparative effectiveness of state and municipal property management, an order of distribution of tax and non-tax revenue between budgets of various levels influence health of economic climate, sharpness of political conflicts within the country between the center and territories, define degree of political responsibility of the power to electorate and conscientiousness of tax and budgetary discipline.The fundamental and complex problematic character of groundation of rational combination of the principles and the purposes, requirements and opportunities, level of fiscal decentralization and neccessity of strengthening control for accumulation and use of financial resources forces both the academic and bureaucratic elite to look for the decision in historical experience and to pay attention to other states' success stories. The specified circumstances encourage drawing closer attention to realization of various national approaches to creation of the budgetary system, fi...

Purpose. The purpose of the study includes analyzing the effects of the Coronavirus pandemic on the taxpaying ability of individual taxpayers of Bangladesh and its subsequent impact on the government revenue collection; analyzing the factors related to the taxpaying ability like the situation of their employer, regularity of payment and so on; suggestions to the policy makers. Methodology. In this study purposive random sampling technique was followed to choose the respondents. The sample of the research includes the individuals who are within the tax net and have to pay income tax to the government. 128 respondents participated in the survey spontaneously. Mean value, standard deviation and related statistical tools were used for analyzing the data in the research. SPSS software was used for analyzing and interpreting the research result. Statistical tables were used to display the outcome. Findings. The major findings of the study suggest that 65.6% of the respondents said that their official activities have been affected much while other 25% claimed that their activities have become moderately affected due to the COVID-19 pandemic. Income of 40.6% of the respondents has already been much affected and income of 32.8% of the respondents has been moderately affected. The study warns that due to the detrimental effects of the COVID-19 pandemic on the income level, the governments tax collection may fall. Originality. The study concludes that the adverse effects of the COVID-19 pandemic will negatively affect the government revenue collection and to tackle this situation a less regressive tax system is suggested which will allow shifting tax liability to the rich taxpayers. The study emphases the implementation of the existing tax laws so that tax evasion is minimized. Practical value. The study has recommended some specific recommendations that may help the respective authority in tackling the ongoing coronavirus pandemic. The study suggested making some necessary adjustments in the public expenditure to reduce the pressure on tax collection. It might be beneficial to the government to manage the COVID-19 pandemic if the recommendations of the study are taken into consideration.