Indirect taxation in EU countries: peculiarities of development and possibility of application in Ukraine
The article describes the composition of tax revenues in the budgets of the EU member states and Ukraine. Diagnosed problems of harmonization of tax systems of the EU and Ukraine. The tendencies of the development of the system of indirect taxation in the EU countries, the reasons for reforming tax systems are determined. The peculiarities of the development of indirect taxes in the EU are determined. The focus is on the problem of the development of indirect taxation in Ukraine. The necessity of its optimization in accordance with the conditions of European integration is proved. The main proposals for the further development of the domestic tax system in accordance with the donor and principles of the European Union are outlined.