THE ROLE OF INDIRECT TAXES IN THE STATE TAX SYSTEM: FISCAL SIGNIFICANCE AND REGULATORY IMPACT
Abstract
The article examines the role of indirect taxes in the state tax system through the prism of their fiscal significance and regulatory influence. The purpose of the study is to generalize theoretical approaches to the essence of indirect taxation and to assess the importance of indirect taxes in the formation of tax revenues of the Consolidated Budget of Ukraine. The paper characterizes the economic nature of value added tax, excise tax and customs duties, and determines their place in the national tax system. Particular attention is paid to the combination of fiscal efficiency and regulatory impact that makes indirect taxes an important instrument of public tax policy. The author’s contribution consists in the integrated consideration of indirect taxes not only as a source of budget revenues, but also as a factor influencing consumption, price formation and foreign economic activity. The scientific novelty of the research lies in the substantiation of the fiscal significance of indirect taxes on the basis of the analysis of their dynamics and structure within the tax revenues of the Consolidated Budget of Ukraine in 2021–2025. The study identifies the dominant role of value added tax, especially VAT on imported goods, and reveals the differentiated place of excise tax and customs duties in budget revenue formation. It is proved that indirect taxes retained a significant role in fiscal support even under conditions of economic instability, while their dynamics reflected changes in domestic demand, import flows and general macroeconomic conditions. The practical significance of the results lies in the possibility of using the obtained conclusions for improving tax policy in the field of indirect taxation, primarily with regard to the balance between fiscal effectiveness and regulatory influence. The article also outlines the main problems of indirect taxation in Ukraine, including VAT administration difficulties, the spread of shadow practices, the effect on price dynamics and the dependence of revenues on import taxation. It is concluded that improving indirect taxation should focus on better administration, reduction of shadow schemes and a more balanced use of the fiscal and regulatory potential of indirect taxes.
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