The problem of finding out the legal nature of indirect taxation
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2016, Vol 23, Issue
Abstract
There is a lack in the current legislation a list of indirect taxes and define the concept of excise tax and value added tax by emphasizing their belonging to indirect taxation. Particular attention is paid to the history of the indirect taxes, defined the essence of direct and indirect taxes, and carried out the distinction between them. It is also defined the concept of “quasi indirect tax”, and examples of such mandatory payments to the indirect nature and their features.
Authors and Affiliations
Є. А. Ананьєва
Keywords
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