International experience of excise taxation and its implementation in Ukraine in the context of de-shadowing of the economy
DOI:
https://doi.org/10.35774/app2017.03.197Keywords:
excise tax, excise tax rates, excise goods, tax legislation, shadow economyAbstract
The key points of excise taxation were shown in the article. The domestic legal regulation of excise tax is highlighted. The international experience of excise taxation was analyzed and the directions of its implementation in Ukraine were outlined in the context of de-shadowing of the economic processesReferences
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