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BUSINESS INFORM №7-2018

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32

Section: Finance, Money Circulation and Credit
UDC 336.225.3
Korotun V. I., Novytska N. V., Khlebnikova I. I.
Harmonizing the Classification of Alcohol and Alcoholic Beverages in the Context of Implementing the Provisions of the EU-Ukraine Association Agreement (p. 221 - 228)

The article is concerned with comparative analysis of the compliance of the Ukrainian practice of taxation of excise duty of alcohol and alcoholic beverages with the mandatory requirements of Directive 92/83 / EEC On the Harmonization of The Structures of Excise Duties on Alcohol and Alcoholic Beverages to comply with the requirements of the EU-Ukraine Association Agreement. In order to create a level playing field on the common European market and to implement the provisions of Directive 92/83 / EEC, the author team developed and harmonized the classification of alcohol and alcoholic beverages and generalized the requirements for their excise taxation. First, it is substantiated to amend Article 215 of the Tax Code of Ukraine regarding the division of alcohol and alcohol into four categories, such as beer, wine, fermented beverages other than wine and beer, intermediate products and ethyl alcohol. Secondly, the definition of the concepts of «ethyl alcohol» and «beer» has been clarified and it is suggested instead of the concept of «wine products» to use the following: wine: still and sparkling, fermented beverages except for wine and beer: still and sparkling, intermediate products that are in line with European practice. A draft amendment has also been prepared to clarify the existing and introduce new definitions in the Article 14 of the Tax Code of Ukraine.
Keywords: excise duty, classification of ethyl alcohol and alcoholic beverages, mandatory and optional exemptions on excise duty on alcohol and alcoholic beverages, the EU-Ukraine Association Agreement, Directive 92/83 / EEC, Directive 92/84 / EEC.
Fig.: 5. Bibl.: 9.

Korotun Volodimir I. – Candidate of Sciences (Economics), Senior Research Fellow, Director, Research Institute of Fiscal Policy at the University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]
Novytska Nadiia V. – Candidate of Sciences (Economics), Head of, Department of Excise Tax Studies, Research Institute of Fiscal Policy at the University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]
Khlebnikova Inna I. – Research Associate, Department of Excise Tax Studies, Research Institute of Fiscal Policy at the University of the State Fiscal Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08201, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Korotun, Volodimir I., Novytska, Nadiia V., and Khlebnikova, Inna I. (2018) “Harmonizing the Classification of Alcohol and Alcoholic Beverages in the Context of Implementing the Provisions of the EU-Ukraine Association Agreement.” Business Inform 7:221–228.


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