Place of the Value Added Tax in the System of Indirect Taxation

Oksenyuk Oksana I. ()
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Oksenyuk Oksana I.: Ivan Franko National University of Lviv

Business Inform, 2013, issue 4, 399_404

Abstract: The article studies the essence of division of taxes into direct and indirect and a necessity in application of the system of indirect taxation. It analyses the use of taxes on consumption in foreign countries and in Ukraine. It determines dynamics of receipt of indirect taxes into the State Budget of Ukraine and specifically VAT during 2004 - 2011. It identifies the share of VAT, excise tax and import duty in general budget receipts.

Keywords: indirect taxes; VAT; duty; excise tax; Tax Code; State Budget (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:idp:bizinf:y:2013:i:4:p:399_404

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