IDEAS home Printed from https://ideas.repec.org/a/idp/bizinf/y2013i5p311_318.html
   My bibliography  Save this article

Mechanism of Indirect Taxation in Ukraine: Establishment and Development

Author

Listed:
  • Pasechnyy Nikolay D.

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

Abstract

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.

Suggested Citation

  • Pasechnyy Nikolay D., 2013. "Mechanism of Indirect Taxation in Ukraine: Establishment and Development," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 5, pages 311-318.
    • Handle: RePEc:idp:bizinf:y:2013:i:5:p:311_318
    as

    Download full text from publisher

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

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Khaustova Viktoriia (email available below). General contact details of provider: https://www.business-inform.net .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.