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Fiscal efficiency of indirect taxes

Summary/Abstract: In this article the author focuses his attention on the indirect taxes in terms of their effectiveness in the implementation of fiscal function. For this purpose there were discussed the importance of the fiscal functions of taxes, features, advantages and disadvantages of indirect taxes and their place in the tax system. There were also analyzed budget revenues from indirect taxes on the background of other taxes in the years 2004 to 2014. The analysis shows that the role of indirect taxes in the tax revenue is dominant, so the government should take care of the proper internal structure of indirect taxes in order to fulfill their functions efficiently and effectively. The conclusion is that only the optimal ratio between direct and indirect taxes, which are the main source of budget revenues, can stabilize and reduce the negative effect of public taxes incurred by society.

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