Atamanchuk N. Legal Regulation of Indirect Taxation in Ukraine

This thesis constitutes one of the first complex scientific studies covering the theoretical and practical issues of legal regulation of indirect taxation, elucidating the essence of indirect taxation; the concepts and components of indirect taxation, development trends and features of value added tax, excise tax, and customs tax operations are studied; the world experience of taxation is analysed; in addition, the study developed scientifically substantiated theoretical conclusions, practical recommendations and offers on perfection of legal regulation of indirect taxation and the tax legislation, considering Ukrainian and foreign experience. Special attention is paid to the tax security as a component of national security - the state in which ensuring implementation of indirect taxation takes place. Scientifically grounded proposals on improving the current taxation, customs and budget legislation based on a comparative analysis of achievements of the domestic and foreign legal doctrine and legal practice are developed.