BUSINESS INFORM №3-2017

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Section: Finance, Money Circulation and Credit
UDC 336.2.026
Kostiana O. V.
The Features of Development of the Excise Taxation in Ukraine (p. 259 - 266)
The article analyzes the main tendencies of the excise taxation in Ukraine. The features of the excise taxation of alcoholic beverages have been determined. A comparing of rates of the excise tax on certain types of alcoholic drinks in Ukraine and the EU Member States has been done, an analysis of the dynamics of rates of the excise duty on the ethyl alcohol in Ukraine has been carried out. The dynamics of the volumes of consumption of alcoholic drinks in Ukraine have been analyzed. The relationship between the volumes of consumption and the size of the rates of excise duty on alcohol has been defined. The fiscal importance of the excise taxation in Ukraine during the period of 1998-2016 has been analyzed. It has been determined that for Ukrainian economy is characteristic an increase of the fiscal significance of excise tax in the periods of crisis developments. The article considers the directions for further development of the excise taxation in Ukraine, analyzes the prospects of implementing an automated system for monitoring the turnover of alcoholic beverages, as well as use of the electronic excise stamps.
Keywords: excise tax, alcoholic beverages, tax regulation, fiscal function of excise tax.
Fig.: 5. Tabl.: 3. Bibl.: 12.

Kostiana Oksana V. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Customs, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Kostiana, Oksana V. (2017) “The Features of Development of the Excise Taxation in Ukraine.” Business Inform 3:259–266.

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