Naumenko M. General excises at the modern stage of economic development

3 Object of research is economic attitudes arising between the state and both physical and legal persons during collection of indirect taxes. Purpose of research. The purpose of the research is improvement of the theoretical base and development of scientific practical recommendations for effective application of general excises in Ukraine. Methods of research: analysis and synthesis, induction and deduction, scientific abstraction, mathematical and historical methods and comparative analysis method. Theoretical and practical results. Scientific positions, conclusions and recommendations which enrich the theory and practice of collection of general excises are formulated and proved. They also have significant practical value for reforming the system of VAT taxation in Ukraine. The defined recommendations against the VAT evasion can be used in activity of the state tax authorities, and offered approaches for the estimation of VAT efficiency can be used by the central government authorities when realizing state economic policy. Novelty of the innovation. The methodology of the analysis of budgetary receipts from the VAT is defined. It becomes possible to find out the increasing in volumes of VAT evasion. The way of calculation of VAT collection real costs is proposed. This way demands addition of tax bodies costs, direct costs of VAT taxpayers and indirect VAT costs. Definition of indirect taxes is improved: indirect taxes are included in production costs or become the extra charge to the price (increasing the last one). It is proved that cancelling of the VAT in Ukraine in modern conditions is not necessary. The list of the basic conditions necessary for effective functioning of the VAT in Ukraine is defined. It’s also developed the author position on difference of the economic maintenance of definitions "VAT evasion" and "VAT avoidance". Level of adoption. Separate scientific results are entered into practical activities of the state bodies such as Ministry of FINANCE (reference № 31-05530-03-10/15412 of 21.07.2005); Businessman Council of Cabinet of Ministers of Ukraine (reference № 277 of 05.10.2005); and also were used in education process of the Ukrainian institute of stock market development of Kyiv national economic university named Vadym Hetman (reference № 87/1 of 27.07.2005). Sphere of usage. Taxation system of Ukraine.