INDIRECT TAXATION IN UKRAINE AND THE WAYS OF ITS IMPROVEMENT
Journal Title: ВЧЕНІ ЗАПИСКИ ТАВРІЙСЬКОГО НАЦІОНАЛЬНОГО УНІВЕРСИТЕТУ ІМЕНІ В.І. ВЕРНАДСЬКОГО СЕРІЯ: ЕКОНОМІКА ТА СУСПІЛЬСТВО - Year 2018, Vol 29, Issue 1
Abstract
The article is devoted to indirect taxation in Ukraine. The role of indirect taxes in formation of consolidated budget of the state is examined. The role of indirect taxes in tax system, as well as the direction of adaptation of domestic practice of indirect taxation to the European experience, has been clarified. The modern tendencies of domestic indirect taxation are considered. The main problems of indirect taxation have been identified and directions for their solution have been proposed.
Authors and Affiliations
V. M. Kmit, V. V. Susliak
Keywords
Related Articles
- EP ID EP565136
- DOI -
- Views 104
- Downloads 0
PROBLEMS OF IMPLEMENTATION OF STRATEGIC PLANNING AND PROGNOSIS OF ENTERPRISE ACTIVITY IN THE HOTEL BUSINESS
In today's economic conditions, the success of an enterprise in a competitive struggle in a greater degree depends on the level of strategic planning and forecasting of its entrepreneurial activity. In the article the fe...
THE CONCEPT OF TOLLIG, ADVANTAGES AND DISADVANTAGES OF ITS IMPLEMENTATION IN UKRAINE
The process of implementation of tolling operations as well as their main features and principles are considered. The article defines the main forms of payment for operations on the processing of raw materials that can b...
ORGANIZATIONAL JUSTICE IN THE MANAGEMENT SYSTEM
Business activity is changing, because of factors such as market uncertainty, business competition etc. It provokes some changes in the management technics, shapes company vision through the long-term relations with moti...
STATISTICAL STUDY OF SEASONALLY ADJUSTED DATA ON EXPORT-IMPORT OF GOODS IN 2017
The article deals with the issues related to the calculation of seasonal adjustments and the presentation of seasonally adjusted data from the statistics of foreign trade in goods, namely: adjustment of the value of expo...
THE ROLE OF PUBLIC-PRIVATE PARTNERSHIP IN REGIONAL DEVELOPMENT
The study identified key advantages over traditional projects PPP projects providing public services sector. Mechanism of public-private partnership can be considered as an alternative to privatization, as objects of pub...