Залежність систем універсальних акцизів від економіко-інституційних чинників
Relation between universal excises taxes and some economic and institutional factors

Summary/Abstract: Article deals with currents systems of universal excises tax in countries, which include value-added tax, turnover tax and sales tax and their combinations. In order to determine relations between those systems and economic and institutional factors, such as shadow economy size, tax compliance time, index of economic freedom we used statistical and comparative analysis. As a result we revealed that states applying universal excises taxes, other than VAT, are characterized by worse economic and institutional parameters as compared to countries applying only VAT. Obtained results can be used in order to provide advisability of changes in consumption taxes in Ukraine.

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