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Features of indirect taxation in Ukraine: the formation and development prospects

Author(s) Prokopchuk O.T., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Ulyanych Y.V., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Bechko V.P., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Category Economics
year 2014 issue Випуск №84. Частина 2
pages 249-256 index UDK 336.22
DOI
Abstract The article analyzes the development and establishment of indirect taxation in Ukraine in general and the most common form among universal excise taxes – VAT, in particular. The role of indirect taxes in the tax system and also areas of adaptation of the national practice of indirect taxation to the European experience are outlined. It is set that indirect taxation developed on the basis of its public necessity, its distribution is unconnected with surplus popularity of indirect taxes among payers. Research results confirm that presently the tax system which enables to mobilize facilities in the order of the state is created in Ukraine, to carry out their distribution and redistribution on the purpose of economic and social development.
Key words indirect taxation, VAT, excise tax, customs duty, universal excise taxes, the specific excise taxes
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