CORRELATION OF DIRECT AND INDIRECT TAXES IN FORMING THE INCOMES OF THE CONSOLIDATED BUDGET IN UKRAINE

Abstract

The article defines the feasibility of the research problematic issues about correlation of direct and indirect taxes as a source of formation of a profitable part of the consolidated budget in Ukraine. The process of functioning of the tax system as a means of filling tax revenues into the budget has been studied. The analysis of the most important tasks of the state in the field of taxation at the present stage of tax policy development has been carried out. The taxes of Ukraine are determined, the estimation of direct and indirect taxes is given. Ways of increasing the tax policy of Ukraine by searching for balances between the interests of the state and taxpayers are suggested.