Uman NUH | today: 04/15/2024
| Author(s) |
Borovyk P.M., Candidate of Economics, , Uman National University of Horticulture, Ukraine Kolotukha S.M., Candidate of Economics, , Uman National University of Horticulture, Ukraine Bechko V.P., Candidate of Economics, , Uman National University of Horticulture, Ukraine |
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| Category | Economics | ||
| year | 2013 | issue | Issue number 82. Part 2 |
| pages | 270-276 | index UDK | 336.226.1: 631.16 | DOI |
| Abstract | The dominance of low-quality excisable commodities at the domestic market and the frequent cases of smuggling of these goods into Ukrainein indicate the insufficient tax regulation of the domestic market of the mentioned products. At the same time, significant changes in the mechanism of charging of excise duty, which took place in Ukraine in recent years, require special attention of scientists to the problems of excise taxation. Excise was always an important source of income for the national treasury and is an essential lever of state regulation of the production and turnover of excisable commodities in Ukraine. At the same time, one of the consequences of the reform of the sequence of calculation and excise payment, which occurred through the increase of this tax rate and broadening of the base of its charging, is the reduction of the rate of this tax in the revenue base of a state budget and a simultaneous increase of internal circulation of black excisable commodities. It is connected with the substantial disadvantage of the national mechanism of the charging of excise tax, the main of which are the instability of the excise tax rates, which leads, on the one hand, to prices increasing of excisable commodities, on the other hand, to the increasing of black circulation of excisable commodities, the absence of anti-counterfeiting of excise stamps and the lack of authorities of tax and customs employees that regulate the production and circulation of excisable commodities, as well as the irresponsibility for the actions or inactions in this sphere. Practical ways of solution of these problems should be the ensuring of the stability of the excise tax rates, the providing of more protected anti-counterfeited excise stamps for alcohol and tobacco, the expansion of the authorities and strengthening of the responsibilities of tax and customs employees who regulate the production and sale of excisable commodities as well as a significant increase of the list of excisable commodities with jewelry, expensive imported cars and other luxury items. | ||
| Key words | excisable commodities, the tax regulation of the production and circulation of excisable commodities, indirect taxes, excise tax. | ||