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


  • Oksenyuk Oksana I.

    () (Ivan Franko National University of Lviv)


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.

Suggested Citation

  • Oksenyuk Oksana I., 2013. "Place of the Value Added Tax in the System of Indirect Taxation," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 4, pages 399-404.
  • Handle: RePEc:idp:bizinf:y:2013:i:4:p:399_404

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    References listed on IDEAS

    1. Jose Manuel Campa & Linda S. Goldberg, 2001. "Employment Versus Wage Adjustment And The U.S. Dollar," The Review of Economics and Statistics, MIT Press, vol. 83(3), pages 477-489, August.
    2. Burgess, Simon M & Knetter, Michael M, 1998. "An International Comparison of Employment Adjustment to Exchange Rate Fluctuations," Review of International Economics, Wiley Blackwell, vol. 6(1), pages 151-163, February.
    3. Linda Goldberg & Joseph Tracy, 2000. "Exchange Rates and Local Labor Markets," NBER Chapters,in: The Impact of International Trade on Wages, pages 269-307 National Bureau of Economic Research, Inc.
    4. Grossman, Gene M., 1986. "Imports as a cause of injury: The case of the U.S. steel industry," Journal of International Economics, Elsevier, vol. 20(3-4), pages 201-223, May.
    5. Dekle, Robert, 1998. "The yen and Japanese manufacturing employment," Journal of International Money and Finance, Elsevier, vol. 17(5), pages 785-801, October.
    6. Ana L. Revenga, 1992. "Exporting Jobs?The Impact of Import Competition on Employment and Wages in U. S. Manufacturing," The Quarterly Journal of Economics, Oxford University Press, vol. 107(1), pages 255-284.
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    More about this item


    indirect taxes; VAT; duty; excise tax; Tax Code; State Budget;


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