Analysis of indirect taxation in Ukraine

Khodyakova Olga V. ()
Additional contact information
Khodyakova Olga V.: Donetsk National University

The Problems of Economy, 2014, issue 1, 298_303

Abstract: The goal of the article is analysis of the structure and dynamics of indirect taxes for the previous five years and also the influence of indirect taxation upon formation of income of the State Budget of Ukraine. The article analyses the modern state of indirect taxation in Ukraine. Specific weight of the value added tax, excise tax and customs duty are considered in the structure of tax receipts of the consolidated budget of Ukraine as indirect taxes. The article shows that receipts of the State Budget of Ukraine are mostly provided by indirect taxes. The Ukrainian taxation system is mostly a factor of reduction of the level of economic growth and investment activity in the country and the existing system of administering is not completely capable of excluding the possibility of tax evasion. The prospect of further studies in this direction is improvement of organisation of tax control in Ukraine and differentiation of the value added tax rates depending on the level of consumption of goods and level of income of consumers.

Keywords: indirect taxes; indirect taxation; value added tax; excise tax; customs duty; consolidated budget (search for similar items in EconPapers)
Date: 2014
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.problecon.com/pdf/2014/1_0/298_303.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:idp:redpoe:y:2014:i:1:p:298_303

Access Statistics for this article

The Problems of Economy is currently edited by Kizim Nikolay A.

More articles in The Problems of Economy from RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)
Bibliographic data for series maintained by Alexey Rystenko ().