Sotnichenko O. Indirect Taxes in the System of Regulation of Turnover

The essence of countries turnover was defended and determined its signs and options as the object of regulation. Financial instruments regulation of turnover and a broad classification of the tax are ordered. Developed The conceptual scheme of regulation of turnover indirect taxes, which defined the purpose, objectives, criteria for regulation of turnover was developed. The influence of indirect taxes on the dynamics of the turnover of domestic and foreign trade on the basis of analysis of elasticity was detected. The directions of improvement of the regulating effect of VAT on turnover of the country (reducing benefits and applying differentiated rates) was justified, practical recommendations on reforming excise duty (rates increase and expansion of the list of excisable goods) to improve the structure of the turnover of the country and the prospects of customs regulation of turnover in the country were developed.