Analysis of indirect taxation in Ukraine
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 1
Abstract
The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine. The article analyses the modern state of indirect taxation in Ukraine. Specific weight of the value added tax, excise tax and customs duty are considered in the structure of tax receipts of the consolidated budget of Ukraine as indirect taxes. The article shows that receipts of the State Budget of Ukraine are mostly provided by indirect taxes. The Ukrainian taxation system is mostly a factor of reduction of the level of economic growth and investment activity in the country and the existing system of administering is not completely capable of excluding the possibility of tax evasion. The prospect of further studies in this direction is improvement of organisation of tax control in Ukraine and differentiation of the value added tax rates depending on the level of consumption of goods and level of income of consumers.
Authors and Affiliations
Olga Khodyakova
Keywords
Related Articles
- EP ID EP110308
- DOI -
- Views 115
- Downloads 0
Attraction of migration capital into investment activity in Ukraine
The article analyses volumes and structure of receipt of private money transfers into Ukraine. It shows that a significant part of money transfers is used for consumption, which testifies to the not used investment poten...
The Role of Outsourcing and Engineering in Increasing Competitiveness of Processing Enterprises
The aim of the article is to substantiate the directions of implementing the functions of control over the processing enterprise competitiveness with using engineering and outsourcing as a new approach to increasing the...
Substantiation of the Choice of Development Directions for the National Merchant Fleet
In the context of international and regional integration, the development of the national merchant fleet becomes one of the factors in achieving the economic security of residents. The main objective of the article is de...
Strategy of Customer-Centred Orientation of Transport Holding
The questions of forming of customer focus of the transport-logistic holding are considered on the basis of development of strategic directions of marketing activity and system of service of customers.
The Directions of Business Activity Liberalization in Ukraine in the Context of Improving the Pension System
The necessity of development and liberalization of entrepreneurship, business structures has been considered. There has been analyzed practice of economic activities of the world leading economically developed countries...