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Information × Registration Number 2112U002269, Article popup.category Стаття Title popup.author popup.publication 01-01-2012 popup.source_user Сумський державний університет popup.source http://essuir.sumdu.edu.ua/handle/123456789/52077 popup.publisher Bankovni institut vysoka skola Description The article determines the scale and directions of indirect taxation in Ukraine and the European countries, investigates the level of its proximity. It presents the methodical approach to assessing the level of proximity of indirect taxation in Ukraine and the European Union by using the taxonomic index of proximity of indirect taxation. The application of this approach made it possible to characterize the degree and dynamics, change in directions of taxation, the proximity of tax policy in the European Union in the field of indirect taxation. popup.nrat_date 2025-05-12 Close