| Article | Determination of Indirect Taxes and Their Characteristics in the Tax Law of Ukraine |
|---|---|
| Authors |
Borets L.
|
| Name of magazine | Legal journal «Law of Ukraine» (Ukrainian version) |
| Issue | 11 / 2015 |
| Pages | 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. |
| References | |
| Electronic version | Download |