Yarosh M. Reform of indirect taxation in Ukraine in the context of EU integration.

The dissertation is devoted to deepening of theoretical and methodical principles and development of practical recommendations for improving the system of indirect taxation in Ukraine in conditions of integration into the European Union. For this purpose, the essence and composition of indirect taxes, the peculiarities of collection and administration of indirect taxes - value added tax and excise tax - are considered. Problematic systems are allocated aspects of indirect taxation. The study of the history of the development of the theory of indirect taxation in general and the methodology of collecting indirect taxes in Ukraine, in particular, combined with the analysis of scientific approaches to the nature, place and role of indirect taxes in the economic development of the state, prove the validity of the statement about the direction of indirect taxation to ensure economic growth.