Kogut M. Indirect taxes: theoretical aspects and practice of application in Ukraine and EU countries

The work is devoted to the study of theoretical aspects and practice of indirect taxes in Ukraine and the EU by comprehensive comparison of the legal regulation of indirect taxation in the legislation of Ukraine and the tax law of the EU. The paper analyzes the existing approaches in the domestic and foreign scientific literature to the definition of "indirect taxes", analyzes the characteristics of indirect taxes, summarizes the main advantages and disadvantages inherent in this type of tax compared to direct taxes. The characteristics of value added tax and excise tax as the main types of indirect taxes characteristic of Ukrainian legislation are given. An analysis of other types of indirect taxes that occur in the tax legislation of the EU. The key shortcomings inherent in the legal regulation of indirect taxes in the tax legislation of Ukraine are identified and ways to solve them are proposed, based on the analysis of the practice of solving similar shortcomings in the EU countries. In particular, the dissertation draws attention to the gaps in determining the tax base of indirect taxes, analyzes the gaps in the fight against indirect tax evasion and in practice the tax legislation of EU countries suggests ways to overcome these shortcomings.