文章基本信息

标题：The Features of Development of the Excise Taxation in Ukraine
其他标题：Особливості розвитку акцизного оподаткування в Україні
本地全文：下载
作者：Kostiana Oksana V
期刊名称：Bìznes Inform
印刷版ISSN：2222-4459
电子版ISSN：2311-116X
出版年度：2017
期号：3
语种：English
出版社：Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要：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.
其他摘要：У статті проаналізовано основні тенденції розвитку акцизного оподаткування в Україні. Визначено особливості акцизного оподаткування алкогольних напоїв. Порівняно ставки акцизного податку на окремі види алкогольних напоїв в Україні та країнах – членах ЄС,з
关键词：excise tax;alcoholic beverages;tax regulation;fiscal function of excise tax.
其他关键词：Ключові слова: акцизний податок;алкогольні напої;податкове регулювання;фіскальна функція акцизного податку.