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

Author

Listed:
  • Oksenyuk Oksana I.

    (Ivan Franko National University of Lviv)

Abstract

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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