Current state of indirect taxation in Ukraine

Abstract

Relevance of the study. The issue of regulation of the country's economy caused by the simultaneous opening of the borders of Ukraine, liberalization of prices and the lack of a full-fledged system of regulation of commodity flows. It is this aspect, in our opinion, should be decisive when considering the modern indirect taxation as a tool for regulating the economy of Ukraine. Problem statement. The current economic situation in the country necessitates the filling of the budget, which can be done through taxation. It is indirect taxes that entirely burden the shoulders of buyers, because companies include these taxes in the cost of their products. Therefore, it is important to assess the current state of indirect taxation in order to develop an effective fiscal policy. Analysis of recent research and publications. After analyzing scientific works on the problems of research, we can conclude that scientists have made a significant contribution to its solution. In particular, we defined the content of the concept of "indirect taxes" and proposed models for the definition of this concept. A significant contribution to the study of the tax system and indirect taxes in particular have made O. V. Podolska, V. L. Andruschenko, A. I. Krisowaty, Y. B. Ivanov, O. M. Disatnuyk, L. S. Zakharov, O. V. Oserchuk and others. Highlighting the unexplored part of the overall problem. At the present stage of development of the economy of Ukraine, aspects of indirect taxation are not sufficiently developed, their calculation is contradictory, there are many disagreements among scientists in understanding the essence of indirect taxes. There are no clear directions and programs for the development of indirect taxation in order to ensure a perfect fiscal policy of the state. Method of research. In the process of research such General and specific scientific methods of research were applied: system approach, methods of logical generalization and comparison, scientific abstraction, methods of synthesis, logical generalization and analogies. The methodological base of the research consists of scientific works of domestic and foreign scientists and leading experts, analytical materials on the research problem. Purpose of research. Consider the concept of "indirect taxes". Reveal the real state of the problem. To point out ways to improve the situation in order to ensure maximum efficiency of the state's fiscal policy. Show how indirect taxes affect the prices and costs of buyers. Give the classification of indirect taxes. Disclose the positive and negative aspects of indirect taxation. Presentation of the main material of the study. Indirect taxes, in fact, perform and ensure the formation of state budget revenues. When harmonizing the tax legislation of Ukraine with the EU legislation on indirect taxation, it is certainly important to take into account the peculiarities of Ukrainian legal customs in comparison with the Western tradition of law, although unlike other branches of law, the tax law of various legal systems is close to the method of legal regulation. The fiscal role of indirect taxes and incentives at the macro level (introduction of benefits) needs constant regulation and control by the state. Summary. The study reveals the real state of this problem, indicated on the way to improve the situation in order to ensure effective fiscal policy of the state and filling the state budget of Ukraine.