Fiscal Efficiency of the Indirect Taxation System in Ukraine

The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine. In wartime, there is the expediency of increased attention to determining the fiscal efficiency of the country's tax system in general and the indirect taxation system in particular. The article aims to assess the fiscal efficiency of indirect taxes in the years preceding the full-scale invasion of the Russian Federation on the territory of independent Ukraine. It will allow us to identify established trends, analyze the issues and develop directions for improving the indirect taxation system during the post-war recovery period. The research methodology is based on the use of generally accepted methods, in particular analytical, complex, statistical, economic-mathematical, dialectical approach, systematic and comparative analysis. Legislative and regulatory acts regulating tax activities in Ukraine, scientific publications and official statistical data served as an information base. The results: Taxes regulated by the Tax Code of Ukraine were classified according to the economic content of the object of taxation. The role of the indirect taxation system in the formation of budgetary resources of Ukraine and the EU member states was determined. Fiscal efficiency indicators of value-added tax, excise tax and customs duties were calculated. The need for more use of the fiscal potential of the indirect taxation system in Ukraine was substantiated. The key aspects of reducing the fiscal efficiency of consumption taxes have been identified. Directions for increasing the fiscal efficiency of the indirect taxation system in Ukraine were proposed.