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    Документ
    Conceptual principles of excise taxation adjusting in Ukraine
    (2019) Sotnichenko, Olena; Gnatenko, Elena
    The article is investigation of such kind of indirect taxes in Ukraine as excise tax. The role of excise tax in shaping budget revenues is outlined in the article. The share of excise tax in dynamics of growth is analyzed. Changes in the legal framework that influenced the procedure for calculating the excise tax are identified in the article by authors.