Excise taxation in the system of indirect taxation in Ukraine

Анотація

The subject of research is the theoretical and practical issues of excise taxation development in Ukraine. The article purpose are the definition of the essence and role of excise tax in the system of indirect taxation and outline directions of its improvement, taking into account the processes of European integration of Ukraine. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical, which allowed to realize the conceptual unity of the research. Results of the work. The essence of the excise tax and its role in the modern indirect taxation system in Ukraine are defined in the article. The dynamics of excise tax in the tax revenues of the State Budget of Ukraine for 2014-2017 has been analyzed in the article. On the basis of analysis, a tendency to change excise tax significance for the State to perform its functions has been observed. The directions of further development of excise taxation in Ukraine are outlined taking into account the state of the institutional environment, foreign experience and international requirements. Scope of results: the system of state financial regulation, the tax policy. Conclusions. It is shown the duality of the functions of excise tax as a tool of financial regulation - fiscal and regulatory. The common features and differences between the excise tax and other types of indirect taxes are determined. The analysis of the dynamics of excise tax in the tax revenues of the State Budget of Ukraine for 2014-2017 indicates a reduction in its significance for the State to perform its functions. During the investigated period the share of financial flows from excise tax collection in the state budget revenues decreases with each passing year, despite changes in the Tax Code of Ukraine to increase excise tax rates and their partial revenues to local budgets. It is proved that improvement of excise taxation should be done taking into account the state of the institutional environment of Ukraine, in particular the shadow component of economic relations, the ineffectiveness of the control institute, the loss of sales roles, the reduction of solvent demand, and raising public awareness of the harmfulness of a number of excisable goods.

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