Fiscal efficiency of indirect taxes in Ukraine

The subject of the research is totality of theoretical and applied aspects of fiscal efficiency of indirect taxes in Ukraine. The aim of the research is the analysis of fiscal efficiency of indirect taxes in Ukraine. Research methods. The scientific and special methods of empiric research are used: system; comparison; analogy. The analytical method is used for consideration of the state of indirect taxes for corresponding period (2014–2018) and abstractly–logical at formulation of conclusions. Research results. The roles of indirect taxes, their intercommunication and influence on forming of budget of Ukraine are determined in the article. Tax revenues in the Consolidated budget in the cut of indirect taxes, and the problem aspects of indirect taxation on the present stage of economy development and making suggestions in relation to its improvement are analysed in the article. Result applications. Industry of economy and management of national economy. The results of this research can be drawn on by the tax officers of different levels of submission, and also other public authorities at planning of budget of Ukraine. Conclusions. Analysing the modern progress of indirect taxes trends in Ukraine can be asserted, that key role in the process of revenue forming of the consolidated budget of the state, it belongs exactly to it, because it is the least liable to the fluctuation of world prices on raw material and energy suppliers comparatively with other taxes. However, this tax is one of the most problematic taxes in the home tax system in relation to its compensation from budget and use of different charts of illegal minimization of tax. Thus, providing of effective addition to the budget is one of key problems of the most world countries, including Ukraine, that having regard to difficult political and economic situation, in the conditions of present time, is appearing more sharply. Taking it into account, special attention must be needed to the research of the modern state systems of indirect taxation, that are necessary criterion for providing of terms of the stable economy growing of Ukraine