Article title Determination of Indirect Taxes and Their Characteristics in the Tax Law of Ukraine
Authors
Name of magazine Legal journal «Law of Ukraine» (Ukrainian version)
Issue 11/2015
Сторінки [99-105]
Annotation The article analyzes the scientific approaches to determination of indirect taxes, their ratio with the direct taxes, features of modern indirect taxes, the advantages and disadvantages of indirect taxation. Indirect taxes — the taxes which are established by the Tax Code: value added tax and excise tax imposed as a surcharge to the cost of goods (works, services), which paid by formal taxpayers by real taxpayers. These taxes are the consumption taxes.
Keywords indirect taxes, direct taxes, the ratio of direct and indirect taxes, value added tax, excise tax.
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