Improvement of excise taxation in Ukraine under EU integration

Abstract

The article explores the issues of improving excise taxation in Ukraine in the context of integration of national legislation with the requirements of the European Union. The above mentioned EU Directives under which domestic legislation should be brought into line. The main problems that need to be addressed in the direction of harmonization of national regulatory acts with EU requirements are identified. The scheme of excise taxation of marketing services provided to enterprises producing alcoholic products / tobacco products is proposed. The consequences arising from the introduction of an excise tax on marketing services provided to enterprises producing alcoholic beverages / tobacco products are indicated. It is recommended to review the system of providing excise tax benefits in the direction of approximation to EU norms and to form them in accordance with the following vectors: support for the production of a national product characterized by its history of manufacture and the corresponding formulation; support for small producers of alcoholic beverages, including winemakers. The main directions of improvement of excise tax are defined, namely: adaptation of the domestic system of legislative justification of excise tax to EU norms and requirements; simplification of the administration system through the introduction of an electronic excise tax administration system; expanding the list of excise goods through taxation of luxury goods; taking into account the factors of excise tax development in the region; formation of a system of preferential taxation in case of collection of excise tax in accordance with EU requirements. As a conclusion, it is necessary to first of all take the following measures to effectively harmonize tax and customs legislation with the EU norms: automation of the processes of administration of tax and customs payments; harmonization of the legislative system in the field of excise and customs taxation; formation of excise and customs policy with priority of support of national producer and small business.