Переваги та недоліки в системі прямого і непрямого оподаткування.

Abstract

The early years of the new Tax Code, have shown that this document due to the large number of contradictions and flaws contains significant risks to the investment activity in Ukraine. The article is devoted to the release of the advantages and disadvantages of the system of direct and indirect taxation, identifying problems of the tax system of Ukraine, as well as finding solutions for them.