Accounting, functions and features of excise collection in Ukraine
Abstract
The subject of research is theoretical, methodological and practical aspects of accounting, defining the functions and collection of excise duty in the system of taxation of socio-economic and economic activities. The purpose of the work is to identify the features of collection and accounting of excise duty in Ukraine, as well as its functions in filling the local and state budgets, development of areas for improvement. The methodological basis of the article were both general and special methods of scientific knowledge. In the process of writing the article methods were used: monographic, system-structural analysis and synthesis, statistical and economic, accounting. Results of work. The paper reveals that the excise duty occupies a special place in the taxation system, performing fiscal and regulatory functions. However, it does not have fixed accrual rates. It varies according to the products or product groups to which it is charged. It also noted its leading role in filling the local and state budgets of the country. Field of application of results. The conclusions of the article can be used in the educational and scientific process of higher education institutions, the work of rural communities, local governments, fiscal services. Conclusions. The analysis of the process of formation of excise taxation in Ukraine and the application of this tax allows us to conclude that the issue of improving the system of excise administration remains relevant. The fundamental principle of developing a new, optimal concept of taxation should be the establishment of such rules for determining and paying excise duties, which would limit the possibility of tax evasion by both legal and illegal methods.
Downloads
References
2. Biudzhetnyi kodeks Ukrainy vid 08.07.2010 № 2456 [Budget Code of Ukraine dated 08.07.2010 №2456]. URL: https://zakon.rada.gov.ua/laws/show/2456-17#Text
3. Marmul, L. O. & Tanklevska, N. S. (2004). Osoblyvosti opodatkuvannia subiektiv maloho pidpryiemnytstva [Features of taxation of small businesses]. Visnyk ekonomichnoi nauky Ukrainy - Bulletin of Economic Science of Ukraine, 2 (6), 26-28.
4. Podatkovyi kodeks Ukrainy vid 02.12.2010 № 2755 [Tax Code of Ukraine dated 02.12.2010 № 2755]. URL: https://zakon.rada.gov.ua/laws/show/2755-17
5. Ofitsiinyi sait Ministerstva finansiv Ukrainy [Official site of the Ministry of Finance of Ukraine]. URL: minfin.com.ua.
6. Zakon Ukrainy «Pro Derzhavnyi biudzhet Ukrainy na 2020 rik» vid 14.11.2019 roku № 294 [Law of Ukraine "On the State Budget of Ukraine for 2020" dated 14.11.2019 № 294]. URL: https://zakon.rada.gov.ua/laws/show/294-20#Text
7. Ihnatenko, M. M. & Sarapina, O. A. (2018). Vplyv avtomatyzatsii obliku ta finansovoi zvitnosti na bezpeku pidpryiemstv [The impact of automation of accounting and financial reporting on the security of enterprises]. Ekonomichnyi visnyk universytetu – Economic Bulletin of the University, 38. 47-53.
8. Ofitsiinyi sait Derzhavnoi fiskalnoi sluzhby Ukrainy [Official site of the State Fiscal Service of Ukraine]. URL: www.sta.gov.ua.
9. Mytnyi kodeks Ukrainy vid 13.03.2012 r., № 4495-VI [Customs Code of Ukraine of March 13, 2012, № 4495-VI]. URL: https://zakon.rada.gov.ua/laws/show/4495-17#Text
10. Zakon Ukrainy «Pro systemu opodatkuvannia» vid 25.06.1991 r. [Law of Ukraine "On the taxation system" of 25.06.1991]. URL: https://zakon.rada.gov.ua/laws/show/1251-12#Text
11. Romaniuk, I. A. (2016). Novi chynnyky ta kontseptsii zdiisnennia intensyfikatsii silskoho hospodarstva [New factors and concepts of intensification of agriculture]. Visnyk Berdianskoho universytetu menedzhmentu i biznesu – Bulletin of Berdyansk University of Management and Business, 4 (36), 60-63.
12. Dekret Kabinetu Ministriv Ukrainy «Pro aktsyznyi zbir» [Decree of the Cabinet of Ministers of Ukraine "On excise duty"]. URL: kmu.gov.ua.
13. Bukanov, H. M. & Kupin, A. P. (2017). Problema istorii rozvytku aktsyznoho podatku [The problem of the history of excise tax]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Ser.: Yurydychni nauky – Scientific Bulletin of Kherson State University. Ser.: Jurisprudence, 1(2), 12-15.
14. Ofitsiinyi sait Derzhavnoi kaznacheiskoi sluzhby Ukrainy [Official site of the State Treasury Service of Ukraine]. URL: www.treasury.gov.ua.
15. Fiskalni naslidky prohnozuvannia aktsyznoho podatku z vitchyznianykh tiutiunovykh vyrobiv v Ukraini [Fiscal consequences of excise tax forecasting on domestic tobacco products in Ukraine]. URL: https://feao.org.ua.
16. Khliebnikova, I. I. (2013). Fiskalno-administratyvni tekhnolohii upravlinnia aktsyznym podatkom [Fiscal and administrative technologies of excise tax management]. Visnyk KNUTD – Bulletin of KNUTD, 5, 159-164.
17. Rozporiadzhennia KMU «Pro skhvalennia Kontseptsii stvorennia ta vprovadzhennia avtomatyzovanoi systemy kontroliu za obihom pidaktsyznykh tovariv (alkoholnykh napoiv ta tiutiunovykh vyrobiv) vid 6 lypnia 2016 r. [Order of the Cabinet of Ministers of Ukraine "On approval of the Concept of creation and implementation of an automated control system for the circulation of excisable goods (alcoholic beverages and tobacco products) dated July 6, 2016]. URL: www.kmu.gov.ua.
18. Marmul, L. O. & Romaniuk, I. A. (2019). Finansove zabezpechennia ta podatkovi aspekty rozvytku turystychnoi diialnosti v Ukraini [Financial support and tax aspects of tourism development in Ukraine]. Ekonomichnyi visnyk universytetu - Economic Bulletin of the University, 42, 204-210.
This work is licensed under a Creative Commons Attribution 4.0 International License.