Relevant bibliographies by topics / Areas of excise tax improvement

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Areas of excise tax improvement'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Areas of excise tax improvement"

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POLIAKOV, Mykhailo. "Areas for improvement in the tobacco excise policy in Ukraine." Fìnansi Ukraïni 2021, no. 5 (2021): 82–96. http://dx.doi.org/10.33763/finukr2021.05.082.

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The article analyses the ways to improve tobacco excise taxation in Ukraine considering a respective EU Member States experience, consequences of national reforms held in previous years, as well as challenges and potential threats caused by the pandemic. A worsening economic situation and the recent decline in income compounded the existing problems related to tobacco taxation in Ukraine. The increase of excise tax rate on cigarettes by 20% annually till 2025 and an inconsistent decision on more than four times increase of excise tax rates on electronically heated tobacco products (EHTP) pose
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Bechko, P. К., V. Р. Bechko, N. V. Lysa, and T. V. Shumylo. "The efficiency of the tax system and areas for improvement." Collected Works of Uman National University of Horticulture 2, no. 97 (2020): 287–98. http://dx.doi.org/10.31395/2415-8240-2020-97-2-287-298.

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Market conditions, deepening of European integration processes have significantly affected the functioning of the national economy and the current tax system. The main source of state revenue are taxes, which form the budgets of all levels. At the same time, the numerous reforms of the tax system are ineffective due to imperfect tax legislation and inefficient mechanisms of administration of taxes and fees. economic objects of all organizational and legal forms of the national economy. In recent decades, there has been an increased interest of scientists in solving problems of building a domes
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Магомедова, Р. М., Х. М. Мусаева, and А. М. Курбанова. "Priority areas for realizing the potential of excise taxation at the present stage of the Russian Federation." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 164–68. http://dx.doi.org/10.34925/eip.2022.147.10.027.

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В данной статье рассматриваются и анализируются ключевые проблемы, сдерживающие поступления акцизов в бюджеты разных уровней на современном этапе Российской Федерации. Актуальность темы исследования предопределяется существующей необходимостью выявления путей наиболее полной реализация фискального и регулирующего потенциала акцизного налогообложения в современных условиях. В ходе подготовки статьи использовались методы научного поиска, статистических исследований, структурного анализа, систематизации и обобщения, группировки и выборки, комплексного и системного подхода. В статье выделены проти
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Novak, Natalia, Mikhail Kotsupatryi, and Mykola Kucherenko. "Accounting, functions and features of excise collection in Ukraine." University Economic Bulletin, no. 46 (September 1, 2020): 89–94. http://dx.doi.org/10.31470/2306-546x-2020-46-89-94.

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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, sy
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Ohon, Tsezar. "INDIRECT TAXES AND THEIR IMPACT ON THE FORMATION OF BUDGET REVENUES." Actual Problems of Economics 1, no. 260 (2023): 36–44. http://dx.doi.org/10.32752/1993-6788-2023-1-260-36-44.

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The article is devoted to the study of the trends of indirect taxes, which are a significant component of tax revenues to the state budget and play a leading role as a tax instrument for regulating the interests of the state and business in the context of the development of the national economy. In the process of research, the distinguishing features of indirect taxes regarding their role and place in the process of budget revenue formation, in particular, value added tax in comparison with excise tax and customs duty, and the main problems of their management in the system of national economy
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Jain, Parul. "Issues in Reforms of Union Taxes in India." Intertax 44, Issue 8/9 (2016): 712–24. http://dx.doi.org/10.54648/taxi2016059.

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The correction of fiscal imbalances in India should focus on the root cause of disequilibrium – the government not being able to balance its consumption outlays with revenue receipts. Restructuring of public expenditure seems to be very difficult under the present circumstances. Hence, significant improvement will hinge increasingly on improvement in revenue collection through direct and indirect taxes. There is need for comprehensive reforms in direct and indirect taxes through decisive action in many crucial areas rather than marginal improvement on all fronts. Broadening of the tax base is
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Mayburov, Igor, and Yulia Leontyeva. "Comparative Analysis of the Tax Burden on Car Ownership and Car Use in the EU Countries and Russia." Mediterranean Journal of Social Sciences 8, no. 2 (2017): 9–14. http://dx.doi.org/10.5901/mjss.2017.v8n2p9.

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Abstract The purpose of this article is to compare the tax burden on car owners and car users in the countries of Europe and in Russia and to use the findings for identifying areas of improvement in the system of fiscal instruments under the present conditions of transport development. The article examines the European experience in the construction of fixed and variable transport taxes to regulate the behavior of the car owners. The theoretical background collection of taxes for the use of a car is considered. The article looks the size of fixed taxes in different countries depends on the tec
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Jaramillo-Hernández, Carolina Eloísa, and Luis Idrián Estrella-Silva. "Impacto del impuesto a los consumos especiales en la salud pública." Revista Metropolitana de Ciencias Aplicadas 7, S2 (2024): 169–82. http://dx.doi.org/10.62452/8hkfn397.

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This study evaluated the efficiency of the excise tax (ICE) on products harmful to health in Ecuador. Using a qualitative-quantitative approach, historical-logical, statistical and systemic methods were used, as well as surveys of 303 professionals from different areas. The results revealed a high level of knowledge of the ICE (90.76%) and variability in the perception of its effectiveness according to gender and age. Although challenges were identified in its implementation, such as industry resistance and public misinformation, the ICE proved to reduce the consumption of products that are ha
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Oʻtayev, Suyun. "IMPROVEMENT OF EXCISE TAX ADMINISTRATION." MODERN SCIENCE АND RESEARCH 3, no. 3 (2024): 991–94. https://doi.org/10.5281/zenodo.10899949.

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<em>This article examines issues related to the improvement of excise tax administration, the calculation of excise tax and its importance in the formation of the country's budget. Also, changes in excise tax rates and directions for improvement of excise tax administration will be covered.</em>
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Lysiak, Liubov, and Hleb Shchyryi. "EXCISE TAXATION IN THE SYSTEM OF INDIRECT TAXATION IN UKRAINE." University Economic Bulletin 36/1 (April 17, 2018): 229–36. https://doi.org/10.5281/zenodo.1219792.

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The subject of research is the theoretical and practical issues of excise taxation development in Ukraine. The article purpose are the definition of the essence and role of excise tax in the system of indirect taxation and outline directions of its improvement, taking into account the processes of European integration of Ukraine. Research methods. It is used a set of scientific methods and approaches in the study, including analysis, systematic, comparative, and statistical, which allowed to realize the conceptual unity of the research. Results of the work. The essence of the excise tax and it
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Dissertations / Theses on the topic "Areas of excise tax improvement"

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Pozo, Sánchez Julio, and Flores Carolina Ormeño. "Problematic areas in the real property subjects to a fiduciary domain: sales tax treatment and the provisionary measures." IUS ET VERITAS, 2018. http://repositorio.pucp.edu.pe/index/handle/123456789/123266.

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According to Peruvian legislation, through an escrow agreement a trustor transfers under a fiduciary domain in favor of an escrow agent various goods, rights and obligations, which must achieve certain purpose. These will constitute an autonomous patrimony that does not respond any obligation of the trustor and the agent escrow. Despite the clarity of this statement, the authors reveal that indeed there might be different interpretations about this agreement that have practical consequences with the treatment of real properties subject to fiduciary dominion.<br>De acuerdo a la legislación peru
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Хоненко, А. С. "Механізм непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Khonenko1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти непрямого оподаткування. Досліджено роль непрямих податків у формуванні Державного та Зведеного бюджетів України протягом 2016-2020 рр. Висвітлено проблемні аспекти непрямого оподаткування та запропоновано основні напрями його вдосконалення, а саме: вдосконалення законодавства у сфері ПДВ та остаточна його адаптація до вимог ЄС; ліквідація неефективних пільг із податку на додану вартість; запровадження диференційованих ставок ПДВ; забезпечення стабі
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Хоненко, А. С. "Акцизний податок у податковій системі України". Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/11997.

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Запропоновано напрями вдосконалення акцизного оподаткування, а саме: забезпечення стабільності ставок цього платежу протягом тривалого періоду (як мінімум – 3-5 років); запровадження більш захищених від підробок акцизних марок на алкогольні і тютюнові вироби; розширення прав та підвищення рівня відповідальності працівників податкових та митних органів, залучених у сфері контролю за виробництвом і обігом підакцизних товарів; суттєве збільшення переліку підакцизних товарів за рахунок ювелірних виробів, дорогих імпортних автомобілів та інших предметів розкоші.<br>The theoretical aspects of the ta
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Books on the topic "Areas of excise tax improvement"

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M, Johnson E., and Washington (State). Dept. of Revenue., eds. Washington State excise tax noncompliance study: Research on attitudes about noncompliance, programs to control it, estimates of its size and recommendations for improvement. The Dept., 1990.

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(Skeets), Johnson E. M., and Washington (State). Dept. of Revenue., eds. Washington State Excise tax noncompliance study: Research on attitudes about noncompliance, programs used to control it, estimates of its size and recommendations for improvement. Washington State Dept. of Revenue, 1990.

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Savin, Aleksandr, Margarita Mel'nik, Vera Dvoreckaya, Galina Glazkova, Irina Suhareva, and Tat'yana Rogulenko. Tax audit. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1851517.

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The textbook discusses aspects of improving the practice of tax and customs control. The theoretical aspects of building a tax audit system, the specifics of the practices of auditing individual taxes and customs value are highlighted. A brief description of the system of taxes and fees of Russia is given, the prospects for its further improvement are considered.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; For students of higher educational institutions studying in the economic areas of training "Audit and control"
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Office, General Accounting. Tax administration: FedState efforts offer opportunities but program needs improvement : report to the Commissioner of Internal Revenue. The Office, 1996.

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Office, General Accounting. Tax administration: IRS' abusive tax shelter efforts need improvement : report to the chairman and the vice chairman, Joint Committee on Taxation, U.S. Congress. The Office, 1988.

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Office, General Accounting. Tax administration: IRS' abusive tax shelter efforts need improvement : report to the chairman and the vice chairman, Joint Committee on Taxation, U.S. Congress. The Office, 1988.

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Office, General Accounting. Tax administration: Compliance measures and audits of large corporations need improvement : report to the Chairman, Permanent Subcommittee on Investigations, Committee on Governmental Affairs, U.S. Senate. The Office, 1994.

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Office, General Accounting. Tax administration: Improvement in IRS' telephone assistor accuracy : fact sheet for the Chairman, Subcommittee on Commerce, Consumer, and Monetary Affairs, Committee on Government Operations, House of Representatives. The Office, 1992.

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Tax administration: FedState efforts offer opportunities but program needs improvement : report to the Commissioner of Internal Revenue. The Office, 1996.

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IRS management: Improvement needed in high-risk areas : statement of Lynda D. Willis, Director, Tax Policy and Administration Issues, General Government Division, before the Subcommittee on Government Management, Information and Technology, Committee on Government Reform and Oversight, House of Representatives. The Office, 1997.

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Book chapters on the topic "Areas of excise tax improvement"

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Meyer-Nandi, Sathi. "Policy Coherence for Sustainable Development in International Tax Matters: A Way Forward for Donor Countries?" In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_4.

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AbstractThe actual implementation of Policy Coherence for Sustainable Development (PCSD) in the area of international tax matters has some room for improvement undisputedly. Though civil servants agree that giving with one hand but taking with the other is inefficient and that seeking synergies between different policy areas is a good thing to do, the holistic dialogue between all relevant ministries and stakeholders is often missing. A big hurdle here is the technical subject matter, which makes a productive dialogue among different ministries and stakeholders often tricky, next to a differen
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Calotă, Traian Ovidiu, Mihaela Ristache, and Alin Eliodor Tănase. "Tax Advice." In Advances in Business Strategy and Competitive Advantage. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1005-6.ch003.

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This chapter investigates the impact of taxation on the online business environment in Romania. In the last 30 to 35 years, the world economy has been marked by a rapid development of the services sector, especially in economically-developed countries, with the degree of internationalization being a major feature of no doubt. The contribution of tax consultancy to the development of the economy has been remarkable in most areas of activity. The results asserted the research hypothesis: Romanian firms' strategies were influenced by the phenomenon of corruption reported, in particular, to tax ev
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Demchyshak, Nazar, Roksolana Paslavska, and Svitlana Sas. "DIGITALIZATION OF THE TAX ADMINISTRATION SYSTEM IN UKRAINE: FEATURES, PROBLEMS AND PROSPECTS." In Transformation of the economic system in the context of information technology challenges. Publishing House “Baltija Publishing”, 2024. http://dx.doi.org/10.30525/978-9934-26-437-5-8.

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The article highlights the factors and prerequisites of the development of the fintech system in tax administration in Ukraine. The main directions of digitalization of the tax administration system in Ukraine are described. The peculiarities of the functioning of the taxpayer's electronic office, the online service "Pulse", the chat-bot "Infotax", the E-excise system are characterized in the article. The advantages and disadvantages of the functioning of the electronic VAT administration system are determined. Perspective directions of digitalization in the field of taxation in Ukraine are de
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Pylypenko, Yaroslav, and Dmytro Nelipa. "THE DIRECTIONS FOR STRENGTHENING THE FINANCIAL AUTONOMY OF LOCAL SELF-GOVERNMENT BODIES IN UKRAINE UNDER DECENTRALIZATION." In Priority areas for development of scientific research: domestic and foreign experience. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-049-0-2.

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The purpose of the article is to analyze the impact of decentralization on the local financial system of Ukraine and developing the recommendations for strengthening the financial autonomy of local self-government bodies. By writing the article, the following basic methods of research were used: the methods of abstraction, generalization, induction, deduction, synthesis were applied in the study of the role and place of local budget in the financial system of the state, as well as the system method. The object of research is theoretical and practical aspects of decentralization in the framewor
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Craig, Paul. "The Administrative State: Subject Matter." In English Administrative Law from 1550. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/oso/9780198908326.003.0004.

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Abstract The preceding chapters considered the regulatory state from a vertical and horizontal perspective. An understanding of the historical trajectory of administrative law from the mid-16th century requires analysis of the administrative state. That is the object of this chapter and the next chapter. This chapter offers a ‘vertical’ perspective through consideration of different subject matter areas, while the chapter that follows adopts a ‘horizontal’ perspective, addressing central themes salient to the administrative state that cut across particular domains. Five subject matter areas we
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Boháč, Radim, and Lukáš Hrdlička. "Legal Regulation of Taxes in the Period of the First Czechoslovak Republic and at Present." In European Financial Law in Times of Crisis of the European Union. Ludovika Egyetemi Kiadó, 2019. http://dx.doi.org/10.36250/00749.06.

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The aim of this article is to evaluate opinions on taxes and tax legislation at the time of the First Czechoslovak Republic and to compare these views with current opinions on taxes in the Czech Republic and with the current state of tax legislation in the Czech Republic. Obviously, we are faced with many problems of tax legislation of the period of the First Czechoslovak Republic even now. On the other hand, there is considerable improvement in certain areas.
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Strøjer Madsen, Erik, Jens Gammelgaard, and Bersant Hobdari. "Introduction." In New Developments in the Brewing Industry. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198854609.003.0001.

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Institutions and ownership play a central role in the transformation and development of the beer market and the brewing industry. Institutions set the external environment of the brewery through both formal requirements and the informal acceptance of these companies’ operations by the public, whereas the owners and their managers adapt to these external challenges but also follow their own agenda in setting up strategies for innovation, marketing, takeovers, and so on. The thirteen chapters in this book cover changes in a range of areas, such as excise tax, zoning regulation, trade liberalizat
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Bushman, Richard Lyman. "Revolution." In The American Farmer in the Eighteenth Century. Yale University Press, 2018. http://dx.doi.org/10.12987/yale/9780300226737.003.0009.

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Until 1774, farmers passively observed the agitation against parliamentary taxation rather than actively engaging in the anti-Parliament agitation. One reason was that the Stamp Act affected them far less directly than it did urban populations. The Stamp Act was an excise tax, a type which farmers had always favored over taxes on persons and property which bore more heavily on rural society. Farmers mobilized at last in 1774 after the Boston Port Bill closed the port as punishment for Bostonians dumping tea in their harbor. Rural towns and counties formed committees, passed resolutions, and or
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Raistenskis, Evaldas, Mariana Muzychuk, and Vitolds Zahars. "Exchange of Tax Information in the Post War Period in Ukraine." In The Challenges and Opportunities in Law: Ukrainian Case under the Conditions of War. Ksiegarnia Akademicka Publishing, 2023. http://dx.doi.org/10.12797/9788381388887.04.

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Due to Russia’s brutal invasion, Ukraine’s economy is being severely damaged and accord-ing to the World Bank’s forecast, Ukraine’s economy will contract by up 45% in 2022. There-fore, the visionary recovery plan should address all areas of state policy, including taxation. Transformation of the tax control system of Ukraine is required for the post war period. The risk-oriented approach should be strengthened, focus should be put on voluntary compliance improvement, and cooperative compliance should be introduced. This will made tax control measures more efficient, while contributing to the i
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Gordeeva, Tetyana. "TAXATION OF SMALL ENTERPRISES IN UKRAINE." In Traditions and new scientific strategies in the context of global transformation of society. Publishing House “Baltija Publishing”, 2024. http://dx.doi.org/10.30525/978-9934-26-406-1-29.

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The challenging economic situation in Ukraine, amidst force majeure conditions, requires the development of small enterprises to activate self-employment among the population. The implementation of tax support for small enterprises in Ukraine is aimed at simplifying the system of their taxation. The purpose of the paper is to deepen the theoretical and methodological foundations and practical recommendations regarding the taxation of small enterprises in Ukraine. According to the purpose of the study, the following tasks were set: to summarize the theoretical and methodological foundations of
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Conference papers on the topic "Areas of excise tax improvement"

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Jemna, Roxana. "The retrospective of excise taxation and the need for harmonization at the current stage of excise duty rates in the Republic of Moldova with those of the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.18.

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The excise tax is a consumption tax that is applied to goods with an inelastic demand, so that the increase in the prices of these products does not significantly influence consumption. In this way, the state not only ensures a stable and relatively predictable source of tax revenues, but also limits the consumption of products harmful to health. The European integration of the Republic of Moldova has become the priority of the country's internal and external policy, thus there is a need to carry out a series of reforms in all areas, but of special importance are the reforms related to the har
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Rivas Sanz, Juan Luis de las, Miguel Fernández-Maroto, Enrique Rodrigo González, and Victor Pérez-Eguíluz. "Detecting opportunities: neighbourhood data dynamics for urban regeneration in Valladolid (Spain)." In Virtual City and Territory. Centre de Política de Sòl i Valoracions, 2016. http://dx.doi.org/10.5821/ctv.8126.

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Urban regeneration has become a priority for urban planning in Spain, because it is one of the best ways to foster a more sustainable, compact and mixed-use urban model, founded in the improvement of existing city. The Master Plan of Valladolid (Spain) has been an opportunity to tackle this objective by a thorough study of existing urban fabrics, in order to program future actions and projects.&#x0D; The built city was divided into units, and each of them was carefully analysed in order to identify opportunities for improvement, such as vacant spaces or deprived areas. Every regeneration actio
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Reports on the topic "Areas of excise tax improvement"

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Sherman, Arloc, and Marybeth Mattingly. Over 3 million low-income children in rural areas face cut in child tax credit if recovery act improvement expires. University of New Hampshire Libraries, 2010. http://dx.doi.org/10.34051/p/2020.103.

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Reyes-Tagle, Gerardo, Christina Dimitropoulou, and Cristian Camilo Rodríguez Peña. Digitalization of Tax Administration in Latin America and the Caribbean: Best-Practice Framework for Improving E-Services to Taxpayers. Inter-American Development Bank, 2023. http://dx.doi.org/10.18235/0005260.

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Technological advances offer enormous and still unexploited opportunities to the tax administrations of Latin America and the Caribbean to improve their tax services. This report assesses current digitalization levels in tax administrations across the region, describes the legal framework necessary for digitalization, and identifies areas for improvement based on good tax administration principles and best practices. It offers roadmaps for improving digital taxpayer services that consider important differences across more and less digitally advanced countries. In all countries, progress on the
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Traore, Raïssatou Joëlle, and Giulia Mascagni. Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.015.

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The West African Economic and Monetary Union (WAEMU) has been engaged in an ambitious project to harmonise its members’ domestic tax systems since 1994. After 30 years, this study aims to highlight the successes and challenges associated with WAEMU’s tax harmonisation policy, and to examine its application in practice. Although WAEMU has succeeded in establishing a solid normative framework and has achieved its primary harmonisation goals, the success of a tax policy is measured by its actual implementation. In this respect, the results are mixed. It is therefore essential that WAEMU intensifi
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Guevara-Castañeda, Diego Alejandro, Leonardo Villar-Gómez, Olga Lucía Acosta-Navarro, et al. Report of the Board of Directors to the Congress of Colombia, February 2025. Banco de la República, 2025. https://doi.org/10.32468/inf-jun-dir-con-rep-eng.01-2025.

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In 2024, the macroeconomic adjustment process continued, characterized by a sustained reduction in inflation that began in 2023 and a decline in the current account deficit of the balance of payments. This adjustment took place in the context of a contractionary monetary policy, with a gradual reduction in the monetary policy interest rate. GDP grew by 1.7%, driven by investment and consumption, while employment increased by 2.2%. Foreign reserves remained at adequate levels, and Banco de la República recorded a profit of COP 10,041 billion, benefiting from the returns on foreign reserves. Mac
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