IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Mechanism of Indirect Taxation in Ukraine: Establishment and Development

  • Pasechnyy Nikolay D.

    ()

    (Research Financial Institute of the Kyiv National Trade and Economic University)

Registered author(s):

    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 - XX 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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.business-inform.net/pdf/2013/5_0/311_318.pdf
    Download Restriction: no

    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2013)
    Issue (Month): 5 ()
    Pages: 311_318

    as
    in new window

    Handle: RePEc:idp:bizinf:y:2013:i:5:p:311_318
    Contact details of provider: Web page: http://www.business-inform.net

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:idp:bizinf:y:2013:i:5:p:311_318. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexey Rystenko)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.