Abstract:The authors examines the dependence of tax rates by direct and indirect taxes. The research methodology is based on the authors' approach based on the construction of scatter diagrams, as well as the use of correlation and regression analysis. To calculate regression indices, data of 2007-2018 was sampled from 87 countries (10 indicators), including countries of different types (third world, developing and developed). The authors analyse the structure of tax revenues by type of taxes in the EU, depending on th… Show more
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