Справляння непрямих податків в європейських державах: досвід для України

Abstract

The study is based on an assessment of the fiscal efficiency of indirect taxation in European countries and providing recommendations on the use of the experience of collecting indirect taxes in the EU in Ukraine. The results obtained can be used in the development of state measures to adapt Ukrainian legislation on VAT and excise tax to the requirements of the European Union in the context of European integration processes and when teaching the training course "International Taxation".