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

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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6

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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8

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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9

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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10

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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TKACHYK, Fedir, Inna HUTSUL, and Anastasiia ZINKEVYCH. "ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER." WORLD OF FINANCE, no. 3(56) (2018): 69–79. http://dx.doi.org/10.35774/sf2018.03.069.

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Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for adminis

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Iadrennikova, Elena, and Natalya Savchenko. "ANALYSIS AND IMPROVEMENT OF THE EXCISE POLICY OF THE RUSSIAN FEDERATION WITH RESPECT TO ALCOHOL PRODUCTS." Bulletin of the South Ural State University series "Economics and Management" 18, no. 1 (2024): 148–59. http://dx.doi.org/10.14529/em240114.

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The article analyses the measures of the state anti-alcohol policy of modern Russia in the field of taxation and assessment of their impact on the receipt of excise taxes in the budget of the Russian Federation and the level of consumption of alcoholic beverages by the adult population of the country. Particular attention is paid to the study of the excise policy of the Russian Federation in relation to alcoholic beverages. Excise taxation is one of the effective instruments of state regulation of the production and consumption of alcoholic beverages. The purpose of the study is, based on the

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LYSIAK, LIUBOV, KATERYNA ROMENSKA, NATALIA DUBROVA, SVITLANA KACHULA, TETIANA TERESHCHENKO, and TETIANA SALNYKOVA. "MANAGEMENT OF BUDGET FLOWS FROM EXCISE TAXATION IN UKRAINE." AD ALTA: 12/02-XXIX. 12, no. 2 (2022): 152–59. http://dx.doi.org/10.33543/120229152159.

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The article aims to identify possible directions for improving the management of budgetary flows from excise taxation in Ukraine to implementing the state's fiscal and socio-economic tasks through tax revenues. Using the method of analysis of hierarchies, a choice was made of an option for a possible adjustment of excise tax rates on alcoholic products, tobacco products, or the introduction of an excise tax on soft drinks and food products with high sugar content. The method used allowed taking into account the conditions of military aggression on the part of Russia, under which the modern fin

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LUTSYK, Anatoliy, and Volodymyr DMYTRIV. "Harmonization of the excise taxation of alcoholic beverages and tobacco products in EU countries: experience for Ukraine." Naukovi pratsi NDFI 2022, no. 1 (2022): 34–44. http://dx.doi.org/10.33763/npndfi2022.01.034.

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The impact of the excise tax on the profitability of the production of certain goods makes it possible to change the interest of producers to enter such areas of business as the production of alcohol, tobacco, oils and lubricants. These productions objectively have significant profitability due to low costs and high market price of finished products. In recent decades, excise taxation in the European Union has gradually shifted to an instrument of regulatory and protective influence. In each EU country, national specifics, fiscal needs, and social policy are taken into account when assessing a

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15

Koshchuk, Tetiana, Oleksandr Prokhorovych, and Oleksandr Yavorskyi. "Approaches to excise taxation of heat-not-burn tobacco products in the EU countries: conclusions for Ukraine." Fìnansi Ukraïni 2024, no. 7 (2024): 92–105. http://dx.doi.org/10.33763/finukr2024.07.092.

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Introduction. The relevance of further modification of the excise tax on tobacco products in Ukraine, taking into account the European experience, is only growing. Problem Statement. Improvement of excise taxation of tobacco products. Purpose. The analysis of approaches to excise taxation of heat-not-burn tobacco products in the EU countries and, on this basis, the development of recommendations on the implementation of the relevant excise tax in Ukraine. Methods. In the course of the research, the following methods were used: abstract-logical, systematization, comparative analysis, expert eva

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16

IDRISOV, A. Kh A. "THE IMPROVEMENT OF THE EXCISE TAX ADMINISTRATION OF “BAD HABITS”." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 2, no. 11 (2020): 119–22. http://dx.doi.org/10.36871/ek.up.p.r.2020.11.02.016.

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The article deals with the administration of the so-called bad habits associated with the consumption of addictive goods, alcohol, tobacco products and nicotine substitutes. The most important role is assigned to control the possible concealment of the tax base and the turnover of excisable goods of these groups and measures to improve the efficiency of tax administration.

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17

Jeyhul ISLAMLI, Jeyhun. "Prospects for harmonisation and convergence of tax systems of the EU countries." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 3(59) (December 24, 2024): 57–65. https://doi.org/10.26642/pbo-2024-3(59)-57-65.

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The harmonisation of tax systems among EU member states is essential for creating a unified market and economy. Differences in tax systems hinder economic convergence and integration, especially in the context of increased market competition. Harmonising EU tax policies, while considering national specificities, can address these challenges. The Treaty of Rome, which established the European Union, defines tax harmonisation as the alignment of tax strategies within the framework of integration cooperation, including policy coordination, standardisation, and partial unification of tax systems w

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18

Ross, Hana, Nicole Vellios, Tsetsegsaikhan Batmunkh, Myadagmaa Enkhtsogt, and Laura Rossouw. "Impact of tax increases on illicit cigarette trade in Mongolia." Tobacco Control 29, Suppl 4 (2019): s249—s253. http://dx.doi.org/10.1136/tobaccocontrol-2018-054904.

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BackgroundThe Mongolian government increased import tobacco tax by 30% in May 2017 and excise tobacco tax by 10% in January 2018. To assess the impact of these tax increases on illicit cigarette trade, we estimate illicit trade before and after tax increases.MethodsDiscarded cigarette packs were collected in the capital city and in two provinces near China, the Russian Federation and Kazakhstan. Tax increases occurred between all three rounds (April 2017, August/September 2017, May/June 2018). Cigarette packs are identified as illicit if there is evidence that tax was not paid. This is deduced

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19

van Walbeek, Corne, and Samantha Filby. "Analysis of Article 6 (tax and price measures to reduce the demand for tobacco products) of the WHO Framework Convention on Tobacco Control." Tobacco Control 28, Suppl 2 (2018): s97—s103. http://dx.doi.org/10.1136/tobaccocontrol-2018-054462.

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ObjectiveTo analyse the extent to which parties to the WHO Framework Convention on Tobacco Control (FCTC) have implemented Article 6 since the convention’s entry into force.MethodsCompliance was measured using nine indicators, derived from the 2016 version of the FCTC’s reporting instrument’s core questionnaire, and the WHO’s MPOWER cigarette affordability measure. Data were collected from WHO country profiles, and the 12 country mission reports by the Impact Assessment Expert Group.ResultsThe number of parties reporting any type of excise tax increased from 87% (134/154) in 2008 to 92% (160/1

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20

Luong, Linh, and Linh Hoang Vu. "Impacts of Excise Taxation on Non-Alcoholic Beverage Consumption in Vietnam." Sustainability 12, no. 3 (2020): 1092. http://dx.doi.org/10.3390/su12031092.

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Vietnam is faced with the issue of increasing overweight and obesity, particularly among children and adolescents in urban areas. As a result, the government of Vietnam recently introduced a proposal to impose a special consumption tax on sugar-sweetened beverages (SSB) in Vietnam, as the drinks are causing negative health consequences for Vietnamese people. This research is aimed at evaluating the impacts of a 10% special consumption tax on SSB in Vietnam using the Almost Ideal Demand System (AIDS) model. We found that a 10% SSB tax will reduce SSB consumption by 11.4%. Consumers will switch

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Kirillova, Evgeniya Vladislavovna. "Excise duties on alcohol and alcohol-containing products: fiscal importance, problems of taxation and ways for their solution." Налоги и налогообложение, no. 3 (March 2020): 17–33. http://dx.doi.org/10.7256/2454-065x.2020.3.32657.

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The subject of this research is the excise taxation of alcohol and alcohol-containing products. The author examines the fiscal role of excise alcohol and alcohol-containing products and carries out its assessment in the relative value. Special attention is given to the analysis of existing problems with regards to taxation of these products, as well as the measures aimed at improvement of taxation mechanism. The author notes that the key problems lie in misconduct of taxpayers due to application of illegal schemes and concealment of the actual production output, which leads to negative consequ

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22

Galamaj, Roman. "Problems of the Ukrainian tax system development in decentralization conditions." Economies' Horizons, no. 4(15) (November 30, 2020): 16–25. http://dx.doi.org/10.31499/2616-5236.4(15).2020.225865.

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The purpose of the scientific article is to determine the patterns and problems of development of the tax system in Ukraine in the context of decentralization. Methods. General scientific methods and approaches, system approach, general research methods (analysis, synthesis, generalization, comparison), statistical methods and comparative analysis are used in the research. Results. The article analyses development of the tax system of Ukraine in the context of local government reform. The peculiarities of personal income tax collection to local budgets, excise tax on fuel and excise tax on sal

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Yotov, Yonko. "EXCISE TAX COMPLIANCE RISK MANAGEMENT IN BULGARIA: LIMITATIONS AND GUIDELINES FOR OVERCOMING THEM." Economic Thought journal 70, no. 1 (2025): 97–127. https://doi.org/10.56497/etj2570106.

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Risk management regarding excise duties is essential to achieving the goals of the revenue administrations under the Ministry of Finance in Bulgaria, namely the Customs Agency and the National Revenue Agency (NRA). It is crucial for the fiscal stability of the country. The article examines the current state of the excise tax compliance risk management framework in the context of the Bulgarian Customs Agency, which is responsible for its administration, as well as opportunities for its improvement in accordance with best practices from national and European tax and customs administrations. It p

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Romenska, Kateryna. "FORMATION OF THE BUDGET FLOWS FROM THE RESULTS OF EXCISE TAXATION IN UKRAINE." Economic Analysis, no. 31(3) (2021): 90–96. http://dx.doi.org/10.35774/econa2021.03.090.

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Introduction. In Ukraine, the excise tax is a significant source of revenue for the state budget and local budgets. Excise tax is levied on goods (products) that are not considered essentials and for which the consumer agrees to pay more for their cost. The list of excisable goods may vary depending on the economic situation in the country. Purpose. The purpose of the research is to identify the areas of financial flows to the state budget and local budgets of Ukraine as a result of excise taxation, expanding the list of excisable goods (products), based on the need to preserve the health of t

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Dipinto, Ryan Nanda Putra, and Milla Sepliana Setyowati. "Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko." Owner 9, no. 1 (2025): 041–51. https://doi.org/10.33395/owner.v9i1.2543.

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This study examines the implementation of excise policy on Sugar-Sweetened Beverages (SSBs) in Mexico as a best practice case study for application in Indonesia. The high consumption of SSBs in Mexico has significantly contributed to the rise in obesity and non-communicable diseases, such as diabetes and heart disease. To address this issue, Mexico imposed an excise tax of 1 peso per liter on SSBs starting in 2014. This policy aims to reduce sugar consumption by increasing the price of SSBs in the market, thus discouraging excessive consumption. Based on related data and studies, the policy ha

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van der Zee, Kirsten, Nicole Vellios, Corné van Walbeek, and Hana Ross. "The illicit cigarette market in six South African townships." Tobacco Control 29, Suppl 4 (2020): s267—s274. http://dx.doi.org/10.1136/tobaccocontrol-2019-055136.

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BackgroundWe estimate the size of the illicit cigarette market in low socioeconomic areas in South Africa before and after a tax increase. In 2018, the real excise tax increased by 3% and the value-added tax (VAT) rate increased from 14% to 15%. Thus, the real tax on cigarettes increased by 4%.MethodsA total of 2427 smokers were interviewed over two rounds of data collection (1234 before the tax increase and 1193 after). Data were collected in six townships across four of South Africa’s nine provinces. Smokers were asked about their most recent cigarette purchase. Cigarettes purchased for R1 (

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Adejare, Adegbite Tajudeen, and Olaoye Clement Olatunji. "Analysis of the Impact of Non-Oil Taxation on Foreign Direct Investment and Economic Services in Nigeria." Studia Universitatis „Vasile Goldis” Arad – Economics Series 31, no. 1 (2021): 60–83. http://dx.doi.org/10.2478/sues-2021-0004.

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Abstract This study assessed the nonoil taxation effect on foreign direct investment and economic services from 1994 to 2019 in Nigeria. This study further evaluated the causality bearing amid foreign direct investment, economic services, value-added tax, company income tax, capital gain tax, custom and excise duties, and education tax, devotedly hiring Units root, VECM, Johansen co-integration, and Granger causality tests. Outcomes uncovered that value-added tax has a positive significant effect on economic services but a negative influence on foreign direct investment. Furthermore, value-add

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Souza, Kerolyn Reis de, Thais Silva da Costa, and Elizabete Rosa de Mello. "Análises críticas do ICMS ecológico nos Estados brasileiros / Critical analysis of the brazilian ecological state excise tax (ICMS) in the brazilian States." Revista de Direito da Cidade 12, no. 4 (2020): 469–507. http://dx.doi.org/10.12957/rdc.2020.53878.

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ResumoO presente artigo objetiva realizar uma análise crítica acerca do incentivo fiscal conhecido como ICMS Ecológico, no âmbito dos Estados brasileiros. Por meio da metodologia bibliográfica crítico dialética e sob a égide do neoconstitucionalismo, serão examinadas as legislações dos dezessete Estados que adotam o mecanismo tributário, momento em que também serão revelados os critérios elencados para obtenção desse benefício, bem como a forma de distribuição da receita proveniente do ICMS Ecológico pelos Municípios. Constatou-se que o ICMS Ecológico visa promover a sustentabilidade local por

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Абакарова, Р. Ш. "Transport tax: areas of improvement." Экономика и предпринимательство, no. 2(139) (May 15, 2022): 108–11. http://dx.doi.org/10.34925/eip.2022.139.2.018.

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В данной статье рассматриваются возможные пути совершенствования транспортного налога и целесообразность их применения в нашей стране на сегодняшней день. Показаны отдельные аспекты несовершенства и неэффективности налогообложения автотранспорта. Представлены рекомендации по изменению системы налогообложения автомобильного транспорта. This article discusses possible ways to improve the transport tax and the feasibility of their application in our country today. Separate aspects of imperfection and inefficiency of taxation of motor transport are shown. Recommendations on changing the taxation s

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Goryushkina, N. E. "Agricultural Distilling During the Period of the Excise System in Russia (1863–1894)." Proceedings of Southwest State University. Series: History and Law 14, no. 1 (2024): 123–34. http://dx.doi.org/10.21869/2223-1501-2024-14-1-123-134.

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Relevance. Despite the wide coverage in the press of the process of economic evolution of distillery in excise Russia, the grounds for dividing factories into agricultural and industrial, the reasons for state guardianship of distilleries in rural areas have not received systematic scientific analysis. However, this topic is very important for understanding the essence of the excise tax. In this regard, the presented article has absolute relevance and significance.The purpose is to assess the state of agricultural distillery during the period of the excise tax system on alcohol in Russia.The o

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R.Chitra. "Public Perception towards Goods and Service Tax (GST) in Tenkasi Taluk." Public Perception towards Goods and Service Tax (GST) in Tenkasi Taluk 7, Sp 1 (2019): 51–55. https://doi.org/10.5281/zenodo.3595712.

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India has wit nessed substantial reforms in indirect  taxes over the past  two decades  with the replacement of  several tax systems.  Introduction of  the Value Added Tax (VAT) at the Central and the State level has been considered to be a major step i n the globe  of indirect  tax reforms in India.  If  the VA T is a major improvement over  the pre-ex isting Central excise duty at  the national level and the sales tax system at  the State level, then the  Goods and Services Tax (GST) will indeed be  an additional impo

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Nurzeha, Suci Yaqiluh, and M. Faiz Nashrullah. "Legal Problems of Cigarette Excise Enforcement In Province East Java." Et-Tijarie: Jurnal Hukum dan Bisnis Syariah 9, no. 1 (2024): 48–64. https://doi.org/10.21107/ete.v9i1.27226.

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The high rate of active smoking in Indonesia has serious implications for public health and the country's economy. The Indonesian government has adopted a cigarette excise policy to reduce cigarette consumption and allocate excise revenue for law enforcement, public welfare, and public health through the concept of earmarking tax. This study aims to evaluate the effectiveness of cigarette excise law enforcement implementation in East Java Province, identify challenges faced, and provide recommendations for policy improvement. This research is an empirical juridical research using a descriptive

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Suratni, Suratni, S. Sahabuddin, and Suzanalisa Suzanalisa. "Penyelesaian Tindak Pidana Cukai Antara Korp Polisi Air dan Udara Badan Pemeliharaan Keamanan Kepolisian Republik Indonesia Dengan Kantor Pengawasan Dan Pelayanan Bea Dan Cukai Tipe Madya Pabean B Jambi di Wilayah Perairan Kuala Tungkal Tanjung Jabung Barat." Legalitas: Jurnal Hukum 17, no. 1 (2025): 130. https://doi.org/10.33087/legalitas.v17i1.1058.

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Excise levy, which is one component of state revenue that has special characteristics and is different from other tax levies, one of the areas that has the potential for state revenue is the Kuala Tungkal Waters Region of West Tanjung Jabung, so synergy is carried out between the Air and Water Police Corps Institution of the Indonesian National Police Security Maintenance Agency and the Jambi Customs and Excise Supervision and Service Type Madya Customs B Office. So it is interested in conducting research that aims to understand and analyze the implementation, constraints and efforts in the sy

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Mykola, PASICHNYI. "TOBACCO PRODUCTS MARKET: FISCAL AND REGULATORY ROLE OF TAXATION." INTERNATIONAL SCIENTIFIC-PRACTICAL JOURNAL "COMMODITIES AND MARKETS" 39, no. 3 (2021): 26–41. http://dx.doi.org/10.31617/tr.knute.2021(39)02.

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Background.The tobacco taxation policy’s fiscal efficiency should be comprehensively examined, taking into account both the criteria for the amount of the collected tax revenues to the budget system and the specific share of the hidden tax base, which is part of the shadow economy. The analysis of recent research and publications has shown that despite the availability of some scientific investigations, it is advisable to further develop the main provisions on the tobacco excise tax collection for Ukraine, taking the current market trends and the potential threats into account. The aim of thi

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Herasymenko, L. V., and O. V. Tykhonova. "IMPROVEMENT OF THE LEGAL CONSTRUCTION OF ART. 204 OF THE CRIMINAL CODE OF UKRAINE AS A PREREQUISITE FOR ITS EFFECTIVE LAW ENFORCEMENT." Herald of criminal justice, no. 3-4 (2022): 65–73. http://dx.doi.org/10.17721/2413-5372.2022.3-4/65-73.

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In recent years, there has been a significant increase in the number of offenses related to the illegal manufacture, storage, sale or transportation for the purpose of sale of excise goods: tobacco products, alcoholic beverages, fuel and lubricants, etc. Illegal transactions with excise goods lead to significant non-payment of funds to the State Budget of Ukraine. Failure to fulfill the budget in terms of revenues makes it impossible for the state to fulfill its obligations in full and exacerbates social tension in society, and in the period of martial law also significantly limits the financi

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Tatarenko, Anna Mikhailovna. "On the improvement of methodology of tax planning on the regional level." Налоги и налогообложение, no. 6 (June 2021): 19–32. http://dx.doi.org/10.7256/2454-065x.2021.6.35517.

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The subject of this research is the methodology of planning tax revenues at the meso-level. Tax planning at the meso-level is a complex process, since each region of the Russian Federation has its individual set of factors that influence the actual amount of tax revenues. The problem of regional differentiation by the level of socioeconomic development leads to inaccurate planning due to the fact that the current methodology takes into account a limited number of contributing factors. Therefore, the existing methodology of planning tax revenues is viewed in through the prism of multifactorial

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Шокумова, Р. Е., та А. Р. Шаваев. "Новые реалии в налоговой реформе России". Regional and Branch Economy, S1 (18 грудня 2024): 67–71. https://doi.org/10.47576/2949-1916.2024.97.46.009.

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В современных экономических условиях основным вектором развития системы налогообложения в России является поиск баланса между обеспечением доходов бюджета и созданием благоприятного инвестиционного климата. В частности, актуализация НДС и акцизов представляется одним из направлений для увеличения налоговых поступлений без значительного увеличения налоговой нагрузки на производство. В связи с этим новые реалии системы налогообложения заключаются в усилении использования цифровых технологий в налоговом администрировании, что позволит повысить эффективность сбора налогов и минимизировать возможно

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Paslavska, Roksolana, Roman Loik, and Anatoliy Klek. "FACTORS AND PREREQUISITES FOR THE IMPROVEMENT OF THE TAX ADMINISTRATION SYSTEM IN THE CONTEXT OF DIGITALIZATION AND FINTECH DEVELOPMENT IN UKRAINE." Scientific Notes of Ostroh Academy National University, "Economics" Series, no. 30(58) (September 28, 2023): 64–68. http://dx.doi.org/10.25264/2311-5149-2023-30(58)-64-68.

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The fintech system is a relevant and important component of society's life, as it concerns the use of digital technologies in all business processes, including in the field of taxation. Digital technologies in tax administration contribute to more comfortable and convenient interaction between taxpayers and tax authorities, reducing administrative costs, and increasing the efficiency of tax administration. Various means of digitization, such as electronic tax declarations, online payments, electronic receipts and others, make the process of tax administration more transparent and efficient. Th

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Martynenko, Valentyna. "Scenario approach in forecasting tax revenues of the state budget of Ukraine." Economics ecology socium 3, no. 3 (2019): 27–34. http://dx.doi.org/10.31520/2616-7107/2019.3.3-4.

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Introduction. State revenue management stands first in the areas of government regulation, which is provided by the regulation of fiscal policy. It is achieved by optimizing the amount of nationwide taxes and their tax rates, with the least amount of tax evasion. It is also important to ensure the implementation of the budget process, which is based on budget planning and forecasting, the effectiveness criterion of which is the reliability of the forecast. The compulsory component of extrapolation of time series – the most used forecasting method – is the scenario approach, so the research of

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Skuza, Joanna. "Szara strefa tytoniowa w Polsce." Acta Iuridica Resoviensia 38, no. 3 (2022): 371–80. http://dx.doi.org/10.15584/actaires.2022.3.26.

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Poland’s geographic location is conducive to cross-border economic crimes related to violations of excise tax regulations. The shadow economy is an economic activity that circumvents government regulation and is therefore beyond the knowledge of government authorities. It includes both monetary and non-monetary transactions of a legal nature and includes activities that would be taxable if reported to the appropriate authorities. The level of Poland's tobacco shadow economy declined significantly between 2015 and 2020. The aim of the article is to discuss the level of the shadow economy and id

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Polvanov, Shamsiddin Asliddin ogli. "THE SYSTEM OF CALCULATION OF VALUE ADDED TAX AND ITS IMPROVEMENT." Innovations in economy 5, no. 5 (2022): 5. https://doi.org/10.5281/zenodo.7220045.

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This scientific article presents the author's opinions on the development evolution of the value added tax, its role in the tax system. Also, the practice of developed foreign countries on the introduction of VAT has been analyzed. In addition, the extent of the impact of VAT on the activities of business entities was analyzed.

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Abdunazarova, Shahnoza Norqo'chqor qizi. "ANALYSIS OF THE IMPACT OF INDIRECT TAXES ON THE FORMATION OF BUDGET REVENUES IN MULTIFACTOR ECONOMETRIC MODELING." Multidisciplinary Journal of Science and Technology 4, no. 4 (2024): 14–20. https://doi.org/10.5281/zenodo.10923524.

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The importance of indirect taxes in the formation of state budget revenues plays a significant role. As a result of the reforms carried out in our country, it can be seen that today we have made a step forward in all areas. Of course, this good news does not exclude news in the tax field. This article describes in detail the factors influencing the effect of indirect taxes on state budget revenues through multifactor econometric modeling. In developed countries, indirect taxes are relatively less important in their tax structure. In these countries, on average, indirect taxes make up less than

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Bedrynets, Myroslava. "System of tax revenues forecasting in Ukraine: theory and reality." University Economic Bulletin, no. 42 (June 19, 2019): 171–79. http://dx.doi.org/10.31470/2306-546x-2019-42-171-179.

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The article is devoted to the problem of improving the system of forecasting tax revenues in Ukraine. Forecasting tax revenues in the budget system is a key tool for implementing the state tax policy. This process represents a systematic work on the calculation of tax revenues for the future. The purpose of tax forecasts is to identify, for a certain time period, tax revenues, taking into account their economically justified level.The author proved that this sphere of public administration and economic-analytical practice requires improvement, taking into account progressive developments, whic

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Helmedag, Fritz. "Welfare Effects of Commodity Taxation." Journal of Economic Analysis 2, no. 2 (2023): 1–13. http://dx.doi.org/10.58567/jea02020001.

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In reality firms most often face negatively sloped demand curves. Then, for a given level of consumers’ surplus, levies on prices yield higher fiscal revenues than specific duties. Therefore, according to the prevailing view, the switch from unit to ad valorem taxation is supposed to generate more welfare; some even speak of an associated Pareto-improvement. However, this is not true because taxing prices merely transfers profits to the Treasury, while total rent remains unaffected. Since excise duties diminish the welfare gain in comparison with untaxed trade, an appropriately designed income

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Olena, Sotnichenko. "Improvement of fiscal efficiency of indirect taxes in Ukraine." Technology audit and production reserves 3, no. 4 (47) (2019): 45–50. https://doi.org/10.15587/2312-8372.2019.171683.

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<em>The object of research is the system of indirect taxation, in particular, the mechanisms of administration of indirect taxes. One of the most problematic places is the lack of efficiency of such taxes, affecting the volume of revenues to the Consolidated Budget of Ukraine.</em> <em>Statistical and economic methods are used to assess the fiscal value of indirect consumption taxes in the structure of budget revenues. The analytical method is used when considering the status of indirect taxes for the reporting period (2014–2018), which gave a complete picture of the amount of budget rev

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Afriyanto, Alan, and Nisrina Widayuni. "EVALUASI JOINT PROGRAM DI UNIT VERTIKAL TERKECIL OTORITAS PAJAK DAN OTORITAS PABEAN." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 17, no. 2 (2022): 241–62. http://dx.doi.org/10.25105/jipak.v17i2.13301.

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The regulation about joint program in Ministry of Finance is only providing guidelines in The Head Office and Regional Office levels. The absence of guidelines for the smallest vertical unit has resulted in many Primary Tax Offices (PTO) and Customs and Excise Offices (CEO) Type C that have not carried out joint programs and loss a lot of potential revenue. This article is intended to examine the implementation of the joint program in the smallest vertical units. To examine, this articles uses a qualitative method with a case study approach. In-depth interviews, observations, and requests for

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Yuswanto, Pranata Ginting Adi, Eka Putri AT Marlia, and Ladro Kusworo Daffa. "Implementation of Customs, Excise and Tax Provisions on the Import of Consignment Goods in Batam Free Trade Zone Area." International Journal of Social Science And Human Research 06, no. 03 (2023): 1990–96. https://doi.org/10.5281/zenodo.7788187.

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Along with the increasing import of consignment goods into Indonesia through online shopping, as well as to protect the domestic small and medium industries, on January 30, 2020, the government issued Minister of Finance Regulation Number 199/PMK0.10/2019 concerning Customs, Excise and Tax Provisions on Import of Consignment Goods. The content of the regulation is a decrease in the threshold for exemption from import duties and taxes in the context of imports from USD75 to USD 3 or around IDR 45,000. Implementation in Batam and other areas is very different, this is because Batam is a Free Tra

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Quiroz-Reyes, J. Alai, Jesús Enrique Morales-Ríos, Adriana Vargas-Flores, Néstor A. Sánchez-Ortiz, and M. Arantxa Colchero. "Are taxes to sugar-sweetened beverages and non-essential energy dense food implemented in Mexico regressive?" PLOS ONE 20, no. 3 (2025): e0319922. https://doi.org/10.1371/journal.pone.0319922.

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Introduction In January 2014, Mexico introduced an excise tax of $1.00 Mexican peso/liter on sugar-sweetened beverages (SSB) and an 8% tax on non-essential energy dense food (NEDF) with at least 275 kilocalories/100 grams. Fiscal policies could be regressive when taxes generate a greater financial burden for low-income households compared to higher-income households. The objective of this study was to analyze whether SSB and NEDF taxes in Mexico were regressive using a nationally representative survey. Materials and methods Information from the National Household Income and Expenditure Survey

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Pasichnyi, Mykola, and Andriy Nikitishin. "The tax policy dominants." University Economic Bulletin, no. 55 (December 29, 2022): 131–39. http://dx.doi.org/10.31470/2306-546x-2022-55-131-139.

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The research subject includes the theoretical basis and mechanism of tax policy formation and realization. The study aims to determine tax policy priorities, considering the modern war challenges. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are applied. Results. In the paper we distinguished the dominants of tax policy, taking the challenges of martial

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Seposo. "Developmental Changes in the Philippine Health System: Accomplishments, Successes and Challenges." Healthcare 7, no. 4 (2019): 116. http://dx.doi.org/10.3390/healthcare7040116.

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The Philippine health system has undergone various changes which addressed the needs of the time. These changes were reflected in the benchmarks and indicators of performance of the whole health system. To understand how these changes affected the health system (HS), this study determined the changes in the Philippine health system in relation to different health domains (health determinants, financing, and management/development). Two HS periods were identified, namely, health system period 1 (HS 1) from 1997–2007 and health system period 2 (HS 2) from 2008–2017. Each HS period was assessed b

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