International experience of excise taxation and its implementation in Ukraine in the context of de-shadowing of the economy
Journal Title: Актуальні проблеми правознавства - Year 2017, Vol 1, Issue 3
Abstract
The key points of excise taxation were shown in the article. The domestic legal regulation of excise tax is highlighted. The international experience of excise taxation was analyzed and the directions of its implementation in Ukraine were outlined in the context of de-shadowing of the economic processes
Authors and Affiliations
Oleksandra Oliynychuk, Yana Shvets
Keywords
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