BUSINESS INFORM №5-2013

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Section: Finance, Money Circulation and Credit
UDC 336.22
Pasichnyi M. D.
Mechanism of Indirect Taxation in Ukraine: Establishment and Development (p. 311 - 318)
The article conducts analysis of foreign experience of the role of indirect taxes in formation of the revenue part of the budget, reveals tendencies of development of indirect taxation in the end of XIX – ХХ centuries, identifies specific features of establishment and development of the domestic mechanism of indirect taxation under conditions of economic transformations and performs assessment of fiscal efficiency of indirect taxes. It reveals approaches to institutional foundations of establishment of the mechanism of indirect taxation, identifies main factors that influence the level of indirect tax proceeds and effectiveness of the budget and taxation policy. It analyses the structure of value added tax proceeds in the context of types of economic activity and excise tax in the context of groups of excisable goods. It identifies priority directions of the taxation system development in the sphere of indirect taxes.
Keywords: budget, budget revenues, taxation system, taxes, tax regulation, mechanism of indirect taxation
Fig.: 2. Tabl.: 2. Bibl.: 11.

Pasichnyi Mykola D. – Doctor of Sciences (Economics), Professor, Professor, Department of Finance, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Pasichnyi, Mykola D. (2013) “Mechanism of Indirect Taxation in Ukraine: Establishment and Development.” Business Inform 5:311–318.

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