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
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- EP ID EP565136
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