Accounting, functions and features of excise collection in Ukraine

  • Natalia Novak Kherson State Agrarian University
  • Mikhail Kotsupatryi Kyiv National Economic University named after Vadym Hetman
  • Mykola Kucherenko Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University
Keywords: excise duty, accounting, features, tax base, local and state budget, content, management


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 servicesConclusions. 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.


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Author Biographies

Natalia Novak, Kherson State Agrarian University

Doctor of Economics, Associate Professor, Associate Professor Department of Accounting and Taxation

Mikhail Kotsupatryi, Kyiv National Economic University named after Vadym Hetman

Candidate of Science (Economics), Professor, Professor Department of Accounting and Taxation

Mykola Kucherenko, Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University

Senior Lecturer of the Department of Finance, Accounting and Taxation

How to Cite
Novak, N., Kotsupatryi, M., & Kucherenko, M. (2020). Accounting, functions and features of excise collection in Ukraine. University Economic Bulletin, (46), 89-94.
Economy and Management

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