Analysis of indirect taxation in Ukraine: Modern state and directions of improvement
Journal Title: Економіка: реалії часу - Year 2016, Vol 5, Issue 27
Abstract
The article is devoted to the analysis of the current situation of indirect taxation in Ukraine. The authors have analyzed the structure and dynamic of indirect taxes for last three years. In addition, the role of state budget revenues of Ukraine was investigated. It identified drawbacks of indirect taxation and the way of its improvement. It is noticed that most of the revenues of the state budget of Ukraine one provided by indirect taxes. The analysis conducted in this article allows to conclude that there are serious shortcomings in the tax system, such as a decline in economic growth and investment activity in the country. The administration system of the country is not able to stop the possibility of tax evasion in full measure. Possible solution of this problem is improving of the organization of tax control in Ukraine and the rates differentiation of indirect taxes depending on the level of consumption of certain goods and income of consumers.
Authors and Affiliations
Yuriy Kovtunenko, Anastasia Suhoveeva, Anna Revutskaya
Keywords
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