Assessment of Proximity Indirect Taxation in Ukraine and the Member States of the European Union

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Title	Assessment of Proximity Indirect Taxation in Ukraine and the Member States of the European Union
Authors	Lieonov, Serhii Viacheslavovych Веремчук, Д.В.
ORCID	http://orcid.org/0000-0001-5639-3008
Keywords	taxes taxonomic analysis tax policy indirect taxation tax policy integration proximity of indirect taxation
Type	Article
Date of Issue	2012
URI	http://essuir.sumdu.edu.ua/handle/123456789/52077
Publisher	Bankovni institut vysoka skola
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Citation	Lyeonov, S. Assessment of Proximity Indirect Taxation in Ukraine and the Member States of the European Union [Text] / S. Lyeonov, D. Veremchuk // Studies of Socio-Economics and Humanities. - 2/2012. - Volume 2. – C. 122-132.
Abstract	The article determines the scale and directions of indirect taxation in Ukraine and the European countries, investigates the level of its proximity. It presents the methodical approach to assessing the level of proximity of indirect taxation in Ukraine and the European Union by using the taxonomic index of proximity of indirect taxation. The application of this approach made it possible to characterize the degree and dynamics, change in directions of taxation, the proximity of tax policy in the European Union in the field of indirect taxation.
Appears in Collections:	Наукові видання (ННІ БТ)