Assessment of fiscal efficiency of indirect taxation in Ukraine

Abstract

In the qualification work the theoretical bases of indirect taxation in the context of VAT, excise tax and duty are investigated, the methodical tools of estimation of fiscal efficiency of indirect taxation are resulted. The analysis of the influence of indirect taxation on the formation of budget revenues is carried out, the fiscal efficiency of indirect taxes is estimated. The concept of improving the fiscal efficiency of indirect taxation has been developed. Economic and mathematical modeling of the influence of factors on the amount of VAT revenue is carried out, the regression equation of the power function is determined. According to the results of calculations of the correlation-regression model, the impact of indirect taxes on the consolidated budget revenues is determined. The linear and polynomial model of forecasting indirect taxes is calculated, the accuracy of the forecast is determined. The priority directions of increase of fiscal efficiency of indirect taxation in Ukraine are offered.