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Journal articles on the topic 'Economic aspects of Excise tax'

Author: Grafiati

Published: 4 June 2021

Last updated: 29 July 2025

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1

Aguzarova, Larisa A., and Georgy V. Khugaev. "SOME ASPECTS OF EXCISE TAXATION IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/4, no. 147 (2024): 257–62. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.04.033.

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The scientific article examines current issues of excise taxation in the Russian Federation. It is noted that currently the main source of revenue generation for the budgetary system of our state is taxes, and an effectively operating modern tax system is of decisive importance for the successful functioning of the domestic economy. It is quite obvious that the reforms carried out in Russia have demonstrated that gaps in the tax system are one of the significant reasons for the controversial issues in the state of the country’s economy. Of course, this required the development of a new fiscal

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Paliichuk, T. V. "Excise Tax on Fuel as a Source of Local Self-Government Budgets in the Context of Budget Decentralization." Business Inform 4, no. 519 (2021): 216–28. http://dx.doi.org/10.32983/2222-4459-2021-4-216-228.

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The article is aimed at disclosing the role and significance of the excise tax on fuel in filling local self-government budgets in the context of the implementation of budget decentralization, also disclosing the main aspects of excise tax reform, changes in its distribution between budgets and finding ways to ensure the stimulating impact of excise taxation on the socio-economic development of territorial communities (hromadas). The article describes the steps taken to strengthen the financial capacity of local self-government (changes in the sources of filling the hromadas’ budgets) by intro

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3

VALIHURA, Volodymyr, and Svyatoslav GERCHAKIVSKY. "ACTUALITIES OF EXCISE TAXATION HARMONIZATION OF ENERGY PRODUCTS IN THE EU AND UKRAINE." WORLD OF FINANCE, no. 3(72) (2023): 42–54. http://dx.doi.org/10.35774/sf2022.03.042.

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Introduction. The legal framework for tax administration is one of the important components of the harmonization of Ukrainian legislation with EU standards. The area of taxation of energy products is especially relevant today, because with the Russian invasion in Ukraine, there is a total deficit and an increase in prices for energy products. Instead, the taxation of such goods is the least harmonized with EU standards among of all excise goods. The unification of excise tax rates on energy products with the requirements of the relevant EU directive can further provoke the price growth, which

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GERCHAKIVSKY, Sviatoslav. "Excise taxation of energy products and electricity: practice and challenges of war." Naukovi pratsi NDFI 2022, no. 1 (2022): 45–54. http://dx.doi.org/10.33763/npndfi2022.01.045.

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The peculiarities of legal support of excise taxation of energy products in the EU and Ukraine are investigated, in particular, the basic Directives of the Council of the EU in the field of specific excise taxation: Council Directive 2008/118/EC on the general excise duty regime Council Directive 2011/64/EU on the structure and rates of excise duty on tobacco products Council Directive 92/83/EEC on the harmonisation of excise duty structures on alcohol and alcoholic beverages; Council Directive 2003/96/EC on the restructuring of the Community system on the taxation of energy and electricity pr

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5

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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Hilmiyah, Fadilatul, Aditya Subur Purwana, and Nafi’kamala Nafi’kamala. "ANALISIS VISIBILITY EKSTENSIFIKASI CUKAI TERHADAP BEDAH KOSMETIK DI INDONESIA." JURNAL PERSPEKTIF BEA DAN CUKAI 9, no. 1 (2025): 1–18. https://doi.org/10.31092/jpbc.v9i1.3029.

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The aspiration to appear aesthetically pleasing is a universal human desire. The considerable business potential in the care and beauty sector aimed at aesthetics demonstrates the potential for state revenue from the excise sector, including, for example, revenue from cosmetic surgery procedures. The characteristics of cosmetic surgery, which can be classified into non-essential needs and tertiary consumptive, influence this phenomenon. It is therefore unsurprising that several countries, including the United States, South Korea, and the Philippines, impose excise or taxes on this procedure. T

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Gubanov, Vadym, Pavlo Ushchenko, and Yurii Denysenko. "MODERNIZATION OF THE TAX SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS." Actual Problems of Economics 2, no. 270 (2023): 144–56. https://doi.org/10.32752/1993-6788-2023-2-270-144-156.

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As part of the research, it was found that the tax system is a structured set of legal, organizational and economic mechanisms that determine the processes of collection, administration and distribution of taxes and fees in the state. A SWOT analysis was conducted, which determined the key aspects of the modernization of the tax system of Ukraine in conditions of extraordinary challenges and threats. An analysis of tax revenues in the structure of the Consolidated Budget of Ukraine for 2020-9 months of 2023 is provided, which demonstrates the dynamics of changes in state revenues under the inf

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Barabash, Lesia. "BEHAVIORAL ASPECTS OF HARMONIOUS DEVELOPMENT OF THE TAX SYSTEM OF UKRAINE." 61, no. 61 (August 26, 2021): 72–82. http://dx.doi.org/10.26565/2524-2547-2021-61-07.

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In the light of the COVID-19 pandemic, more and more attention of Ukrainian scientists is drawn to non-traditional factors stimulating the development and harmonization of the tax system, which should include behavioral aspects. The purpose of the article was to outline the latter in the conditions of functioning of the tax system of Ukraine. The influence of behavioral factors was assessed based on the expected results of their activation. It is noted that ignoring the above factors encourages taxpayers to make irrational decisions and violations of tax legislation, which is expressed in tax

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9

Sidorova, E. Yu. "Content Aspects of the Alternative Concept of Tax Regulation: Neo-Industrial Growth and Primary Implements for Fulfillment." Accounting. Analysis. Auditing 9, no. 6 (2023): 50–60. http://dx.doi.org/10.26794/2408-9303-2022-9-6-50-60.

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The changes have being taken place in the social and economic life of the world community and the transition to a neo-industrial type of growth, as well as the need to localize the consequences of COVID-19 require the tax regulation system transformation together with the formation of new tools that meet modern realities. The objectives of the study are to consider the substantive aspects of the alternative concept of tax regulation of neo-industrial development and to determine the fundamental mechanisms for its implementation. The author analyzed the features of the latter, identified the po

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10

Khomka, Volodymyr M., Oksana S. Hrytsak, and Nadiia M. Klym. "Features of Accounting, Reporting and Taxation of Economic Entities in the Hospitality Sector." Business Inform 1, no. 552 (2024): 279–85. http://dx.doi.org/10.32983/2222-4459-2024-1-279-285.

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The aim of the article is to study the theoretical and practical issues regarding the procedure, in accordance with the current regulatory framework, for determining economic entities that carry out activities in the field of services for the accommodation of persons for short-term temporary residence. The economic entities that are tax agents for the payment of tourist tax have been identified, as well as the possibility of expanding the base of taxation with tourist tax for a separate category of economic entities involved in the accommodation of persons for temporary short-term residence, t

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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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12

Subagiyo, Agus, Diana Prihadini, Mainita Hidayati, Dwikora Hardjo, and Pebriana Arimbhi. "The Direction of Tax Policy in 2021 in the Context Increase Tax Revenue in the 19th COVID Recovery." Ilomata International Journal of Tax and Accounting 1, no. 4 (2020): 264–66. http://dx.doi.org/10.52728/ijtc.v1i4.151.

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The COVID-19 pandemic has changed economic and social developments and arrangements throughout the world. This pandemic requires the Government together with elements of the community to make efforts to prevent the spread of the virus and economic recovery. In the context of maintaining sustainable development in the midst of dynamic fundamental challenges, the National Budget as an instrument of fiscal policy is designed to be more productive, effective, and efficient in order to accelerate economic growth for welfare and improve the government's balance sheet. Global economic activity has be

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13

Mysak, Z. S. "SOME SOCIAL AND ECONOMIC ASPECTS REGULATORY ACTION OF THE EXCISE TAX ON TABACCO PRODUCTS IN UKRAINE IN 2014-2017 YEARS." Scientific Bulletin of Mukachevo State University. Series “Economics”, no. 1(11) (2019): 131–37. http://dx.doi.org/10.31339/2313-8114-2019-1(11)-131-137.

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14

Sidelnykova, Larysa, and Diana Ostapenko. "Fiscal Efficiency of the Indirect Taxation System in Ukraine." Oblik i finansi, no. 4(98) (2022): 43–50. http://dx.doi.org/10.33146/2307-9878-2022-4(98)-43-50.

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The increased riskiness of the fiscal space in Ukraine is a consequence of the generation of military-political and socio-economic challenges at the new stage of Russia's eight-year war against Ukraine. In wartime, there is the expediency of increased attention to determining the fiscal efficiency of the country's tax system in general and the indirect taxation system in particular. The article aims to assess the fiscal efficiency of indirect taxes in the years preceding the full-scale invasion of the Russian Federation on the territory of independent Ukraine. It will allow us to identify esta

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15

Napso, M. D., and M. B. Napso. "CURRENT TAX INITIATIVES AND INNOVATIONS: SOCIO-ECONOMIC FOUNDATIONS, THEORETICAL APPROACHES AND PRACTICAL APPLICATION." Lex Russica, no. 12 (January 4, 2020): 135–51. http://dx.doi.org/10.17803/1729-5920.2019.157.12.135-151.

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The paper discusses the advantages and disadvantages of tax initiatives on the introduction of an excise tax on carbonated sweet drinks and red meat products, a fee for the use of plastic utensils and a new special tax regime for self-employed. Based on the complexity and diversity of the issues and in order to ensure the reliability of the conclusions and proposals the paper analyzes the problem in various aspects using an interdisciplinary approach: 1) in the context of topical problems of social development; 2) from the point of view of solving systemic problems of taxation in the Russian F

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Patytska, Khrystyna. "Problem aspects of forming and development of united territorial communities in Carpathian region." Regional Economy, no. 2(92) (2019): 36–44. http://dx.doi.org/10.36818/1562-0905-2019-2-5.

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The paper provides the analytic research of forming of united territorial communities (UTCs) in the regions of Carpathian region (Transcarpathian, Ivano-Frankivsk, Lviv and Chernivtsi regions). The author reveals the peculiarity of united communities in the region – the composition of UTCs includes the settlements that the Law of Ukraine “On the status of mountain settlements in Ukraine” regards as the mountain ones and border communities. Correspondence of the formed UTCs of the region to the criteria of capable territorial communities (number of population, share of basic subsidy, expenditur

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17

ABILPEISSOV, Kanash. "Kyrgyz Republic Tax Legislation Influence on the Local Automotive Industry Efficiency." Theoretical and Practical Research in Economic Fields 15, no. 3 (2024): 709. http://dx.doi.org/10.14505/tpref.v15.3(31).15.

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The issue of tax regulation of the automotive industry is relevant, as in the context of a dynamically developing global economy and rapid changes in the automotive industry, the issues of tax regulation become key to the effective functioning of the industry in any country, including the Kyrgyz Republic. The study aims to identify the relationship between tax legislation and the efficiency of the automotive industry in Kyrgyzstan, considering the current challenges and trends in the industry. The study employed various methods, including analytical, statistical, functional, system analysis, d

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18

Kuznyetsova, A., and A. Pelekhatyy. "PROBLEMATIC ASPECTS OF LOCAL BUDGET DEVELOPMENT IN THE CONTEXT OF ENSURING FINANCIAL SELF-SUFFICIENCY OF TERRITORIES IN UKRAINE." Vìsnik Sumsʹkogo deržavnogo unìversitetu, no. 2 (2020): 29–36. http://dx.doi.org/10.21272/1817-9215.2020.2-3.

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The purpose of the work is to identify trends and outline the problems of local budget revenues in Ukraine in the context of financial decentralization. Emphasis is placed on the need to form a systematic vision of the role of budget policy in ensuring the development of territories, determining the basis for the formation and implementation of local budgets in the context of ensuring the self-sufficiency of territorial communities formed as a result of decentralization. The scientific article presents the results of the analysis of the development of local budgets in Ukraine in the conditions

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19

Medynska, Tetyana, Natalia Noginova, Oleksandra Banakh, and Oleg Bandrivskyi. "TAXATION SYSTEMS OF UKRAINE AND POLAND: COMMON AND DIFFERENT FEATURES." Economics. Management. Innovations, no. 1(34) (June 24, 2024): 82–98. http://dx.doi.org/10.35433/issn2410-3748-2024-1(34)-6.

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The article provides a comprehensive study of the common and distinctive features of the taxation system in Ukraine and Poland, focusing on indirect taxes, namely: value added tax (VAT), excise tax, and customs duties. Peculiarities of taxation of the main direct taxes: personal income tax (PIT) and corporate income tax (CIT) have been studied. The purpose of the study is to determine the common and distinctive features of the construction of the tax systems of Ukraine and Poland, the functioning of the main budget-forming taxes, their rates, the conditions for applying tax benefits, as well a

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20

Artemov, Nikolay M., and Karina A. Ponomareva. "Taxation of personal income in the context of issues of social fairness." Law Enforcement Review 4, no. 4 (2020): 46–55. http://dx.doi.org/10.24147/2542-1514.2020.4(4).46-55.

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The subject. The leading position of the personal income tax in most countries is due to a number of circumstances. First, it is a personal tax, the object of which is the income actually received by the payer, and not the estimated average income that could be received in specific economic conditions. Second, income tax allows to maximize the implementation of the basic principles of taxation - universality and uniformity. In recent decades, national regimes of personal income taxation regimes have been actively developed both in foreign countries and in Russia. Purpose of the study. The arti

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Freitas, Maria Carolina, Matheus Dalboni de Moura e Silva, and Julia Sachetto Silva Germano. "Cold Rolled Superfine Steel." Materials Science Forum 783-786 (May 2014): 721–25. http://dx.doi.org/10.4028/www.scientific.net/msf.783-786.721.

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Aiming to meet new market demands for flat steel, steel companies have been developing new products with special features that allow various adjustments to your application. Our paper is a new product, the superfine steels, its applications, development feasibility and economic aspects. The market for steel furniture for domestic purposes has a great demand for cold-rolled steels, distributed in thick bands, currently between 0.40 mm and 0.70 mm. This segment showed continuous growth in recent years, like the white line, with special focus on the increased consumption presented by the classes

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Freitas, Maria Carolina, Matheus Dalboni de Moura e Silva, and Julia Sachetto Silva Germano. "Cold Rolled Superfine Steel." Materials Science Forum 783-786 (May 2014): 997–1002. http://dx.doi.org/10.4028/www.scientific.net/msf.783-786.997.

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Aiming to meet new market demands for flat steel, steel companies have been developing new products with special features that allow various adjustments to your application. Our paper is a new product, the superfine steels, its applications, development feasibility and economic aspects. The market for steel furniture for domestic purposes has a great demand for cold-rolled steels, distributed in thick bands, currently between 0.40 mm and 0.70 mm. This segment showed continuous growth in recent years, like the white line, with special focus on the increased consumption presented by the classes

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23

САЧИНСЬКА, Людмила. "КЛАСИФІКАЦІЯ ЦІН ТА ЇХ ХАРАКТЕРИСТИКА". Herald of Khmelnytskyi National University. Economic sciences 332, № 4 (2024): 549–53. https://doi.org/10.31891/2307-5740-2024-332-81.

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The article considers the concept of price from various aspects and its economic essence. It is reflected through the performance of its individual functions, which are interrelated and form a single system: accounting; balancing supply and demand; stimulating; distributive; means of production allocation. The author analyzes various approaches to the classification of prices and their types. Price is understood as a means of marketing influence of an enterprise on a consumer with the aim of ensuring market equilibrium between supply and demand. Price is an important source of income for an en

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24

Mardanugraha, Eugenia. "Economic Impact of Imposing Excise Tax on Plastic Bottles of Drinks." Economics and Finance in Indonesia 63, no. 1 (2018): 38. http://dx.doi.org/10.7454/efi.v63i1.567.

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This research simulates the effect of imposing excise tax on plastic container of drinks towards economic performance of beverage industry in Indonesia and governmentâ˘A ´Zs tax revenue. The results showed that by imposing excise tax on plastic cups and plastic bottles the government would lose tax revenue from value added tax (PPN) and corporate income tax (PPh badan) more than they gain additional revenue from excise tax. Hence, imposing excise tax on drink containers should serve a clear purpose and an undeniable reason. This paper recommends the government to develop proper excise infrastr

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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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Timushev, Evgeny N. "Fiscal powers of municipalities in Russia’s resource-rich regions and fixed capital investment." Voprosy Ekonomiki, no. 4 (April 13, 2020): 129–46. http://dx.doi.org/10.32609/0042-8736-2020-4-129-146.

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The article considers the nature and limits of the impact local fiscal decentralization exerts on private fixed capital investments in resource-rich Russia’s regions. The relevance of this topic is due, firstly, to the fact that sufficient expenditure and revenue powers at the local level ensure sustainable economic development, and secondly, the lack of research on relationship between investments and local fiscal decentralization in Russia. The study confirms the existence of an inverted U-shaped curve in the investment-decentralization association for the group of resource-rich regions as w

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27

Shodiev, Olimjon Abdurakhmonovich. "EXCISE TAX: GENERAL AND SPECIAL." ACADEMIC RESEARCH IN MODERN SCIENCE 1, no. 19 (2022): 27–30. https://doi.org/10.5281/zenodo.7405026.

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28

Pascal, Gomba. "Impact of Excise Duty on Gross Domestic Product in Tanzania." RA JOURNALS OF APPLIED RESAERCH 11, no. 04 (2025): 283–88. https://doi.org/10.5281/zenodo.15224662.

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ABSTRACT:This study investigated the impact of excise duty on Gross Domestic Product (GDP) in Tanzania using annual time-series data from the 2011/12 to 2023/24 fiscal years. Excise duty, a tax levied on specific goods such as alcohol, tobacco, and fuel, serves as both as a revenue generation mechanism and a tool for economic regulation. The study employed a log-linear Ordinary Least Squares (OLS) regression model to examine the long-run relationship between excise duty and GDP. The results revealed a strong and statistically significant positive relationship, indicating that a 1% increase in

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Abdurakhmanovich, Shodiev Olimjon. "EXCISE TAX: STAGES OF REFORM IN UZBEKISTAN." International Journal of Economic Integration and Regional Competitiveness 1, no. 2 (2024): 8–14. http://dx.doi.org/10.61796/ijeirc.v1i2.43.

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Alijon Akmal ugli, Turayev, and Normukhammadov Diyorbek. "Reframing Property Tax as Excise under Capital Mobility Conditions." International Journal on Economics, Finance and Sustainable Development 7, no. 4 (2025): 216–21. https://doi.org/10.31149/ijefsd.v7i4.5461.

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This study examines the conceptual and practical classification of excise taxes, with a particular focus on the property tax, drawing on Peter Mieszkowski’s foundational analysis of tax incidence. While excise taxes are conventionally understood as levies on specific goods or services, this research identifies a critical knowledge gap in distinguishing excise taxes from profit-based taxation, especially in the context of immobile capital. Using a dual-method approach that combines theoretical modelling with empirical data from OECD countries, the study analyses how factor mobility influences w

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Kusuma, Muhammad Diaz Arda, and Vid Adrison. "Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia." Journal of Tax Reform 10, no. 3 (2024): 475–92. https://doi.org/10.15826/jtr.2024.10.3.179.

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The challenge of controlling cigarette consumption remains significant, leading governments worldwide to implement excise taxes on tobacco products through ad valorem or specific systems. This study examines the relationship between various excise tax systems and price variability in Indonesia. Using transactional excise data from 2005 to 2017 obtained from the Directorate General of Customs and Excise (DJBC), the research employs the Pooled Least Square (OLS) method for analysis. The sample includes Machine-made Kretek Cigarettes (SKM), Machine-made White Cigarettes (SPM), and Hand-rolled Kre

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OSTROVETSKY, Vitalii. "Excise tax on fuel in the system of economic instruments for environmental protection." Fìnansi Ukraïni 2021, no. 2 (2021): 113–26. http://dx.doi.org/10.33763/finukr2021.02.113.

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Energy-related CO2 emissions have reached record levels. Such negative trends require intensification of the use of various instruments, economic in particular, which will reduce the negative impact on the ecology , scientific and technological progress and population growth on the planet Earth. One of the most effective and easiest instruments to apply is the excise tax on fuel. In most EU countries, gasoline is subject to an excise tax at rates that are 20-25% higher than the tax rate on diesel fuel. A similar situation is observed in Ukraine. At the same time, it should be noted that excise

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Mpfubhusa, Laurent, and Gabriel Devotha. "Exploring the relationship between government tax revenue and economic growth in Tanzania from 1996 to 2024." NG Journal of Social Development 16, no. 1 (2025): 1–12. https://doi.org/10.4314/ngjsd.v16i1.1.

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This study explores the relationship between gross domestic product (GDP) and key tax revenue components in Tanzania, focusing on their impact on economic performance. Utilizing the ARMA model, the research highlights how GDP is influenced by its own past values and various tax sources, including domestic value-added tax (VAT), VAT on imports, and domestic excise duty. The results revealed that these consumption-based taxes significantly contribute to GDP growth, underscoring their vital role in driving economic performance. In contrast, Pay-As-You-Earn (PAYE) and excise duties on imports show

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Shamaev, Semen Aleksandrovich. "Turnover tax, sales tax and value added tax as different approaches to the application of universal excise tax." Налоги и налогообложение, no. 2 (February 2024): 21–32. http://dx.doi.org/10.7256/2454-065x.2024.2.70388.

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At the moment, it is possible to note the imperfection of the current fiscal system of the Russian Federation and its weak ability to implement its key functions. In order to identify growth points for the Russian tax system, it is necessary to evaluate the effectiveness of existing tax relations in the field of indirect taxation. To achieve this goal, it is necessary to carry out a comprehensive retrospective analysis of the use of various forms of universal excise, a comparative analysis of the theory and practice of using such forms. The subject of the work is turnover tax, sales tax and va

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Godsday, Edesiri Okoro. "Petroleum Profit and Excise Duties Taxes as Determinants of Economic Development in Nigeria." International Journal of Management, Accounting and Economics 12, no. 4 (2025): 648–61. https://doi.org/10.5281/zenodo.15492760.

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This paper investigated the extents to which petroleum profit and excise duties taxes serve as determinants of Nigerian economic development. Ex-post facto research design was used and secondary was obtained from the Central Bank of Nigeria statistical bulletin from 1993-2023. Data obtained were analyzed using autoregressive distributed lag and error correction mechanism statistical tools.  Findings indicated that while petroleum profit tax significantly negatively determines Nigerian economic development (gross domestic product per capita), excise duties tax significantly positively dete

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Баснукаев, М. Ш. "Excise taxes and directions for improving excise taxes." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 339–43. http://dx.doi.org/10.34925/eip.2021.126.01.064.

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Акцизное налогообложение - один из древнейших инструментов пополнения казны государства. Его особая привлекательность обусловлена возможностью гибкого повышения совокупных бюджетных поступлений за счет роста собираемости налогов с наиболее рентабельных производств. В то же время изыскание и правовое обоснование наиболее оптимальных методов налоговых изъятий в форме акцизов требует всестороннего анализа сущности указанных налоговых платежей как правового и экономического явления. В данной статье исследуется сущность, международная и российская практика акцизного налогообложения. Excise taxation

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Maslak, Oleksandr, Khrystyna Peredalo, and Tatiana Maslak. "Administering of customs payments: conceptual basis in enterprise development strategies." Management and Entrepreneurship in Ukraine: the stages of formation and problems of development 2022, no. 1 (2022): 40–48. http://dx.doi.org/10.23939/smeu2022.01.040.

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Administration of customs duties is an integral part of customs activities and contributes to the international integration of Ukraine with other countries of the world. Unfortunately, the work of domestic customs authorities, unlike similar EU structures, indicates the slow development of the national customs system, the imbalance of its functional purpose and the inability of key customs functions in our country to effectively fulfil its purpose. This also applies to the administration of customs duties, which occurs most often due to the lack of the same understanding of the content load of

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Singh, Satvir, and Minakshi Choudhary. "An Economic Analysis of Goods and Services Tax in India." International Journal of Advanced Engineering, Management and Science 5, no. 6 (2019): 438–41. https://doi.org/10.22161/ijaems.5.6.13.

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GST has been adopted by nearly 140 countries around the world. In this connection, the present paper is an attempt to find out an economic analysis of Goods and Services Tax in India. This paper found that some taxes of central and states taxes such as Central excise duty, Duties of excise, Additional duties of excise, Special Additional duties of custom, Services tax, State VAT central sales Tax and Purchase Tax, etc. would be subsumed in GST. This study also found some advantage such as Increase the Gross Domestic Product, Promotion of Exports, Reduction in the cost of production, Reduction

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Chang, Hui-Shung, and Henry W. Kinnucan. "Economic effects of an advertising excise tax." Agribusiness 7, no. 2 (1991): 165–73. http://dx.doi.org/10.1002/1520-6297(199103)7:2<165::aid-agr2720070207>3.0.co;2-i.

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Nawrolska, Izabela. "Excise Tax on Alcohol – Fiscal or Non-Fiscal Objective?" Optimum. Economic Studies, no. 3(113) (2023): 46–64. http://dx.doi.org/10.15290/oes.2023.03.113.03.

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Purpose – The purpose of this article is to assess the level and structure of excise tax on alcohol in European countries in the context of the implementation of the fiscal objective (increase in budget revenues) and the non-fiscal objective (striving to reduce alcohol consumption by reducing economic availability of alcohol). Research method – In order to illustrate the significance of the impact of alcohol excise taxes on state budget revenues (realization of the fiscal objective), an analysis of the level and structure of alcohol excise taxes in EU countries was carried out. In addition to

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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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Londar, Serhii, and Liudmila Kozarezenko. "Modeling of the Excise Taxation Influence on Components of Human Potential." Oeconomia Copernicana 5, no. 4 (2014): 95–116. http://dx.doi.org/10.12775/oec.2014.029.

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The purpose of the research is analysis of a model of influence of excise tax rate increase for tobacco products in Ukraine on financial indices of state funds, prevalence of tobacco smoking, and indices of society health. Due to the results of research, the author determined the opportunities of the excise tax for tobacco smoking prevalence regulation in Ukraine. The dynamics of changes of specific and ad valorem rates of the excise tax and the dynamics of its contribution to the revenues of the State Budget of Ukraine were analyzed. The author estimated the changes of tobacco smoking prevale

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Olaluwoye, Oladapo Sola. "Impact of Taxation on the Economic Growth of the United State of America (An empirical review of the various type of federal taxes on the gross domestic product) between 2004 - 2023." International Journal of Business and Management Invention 13, no. 8 (2024): 12–20. http://dx.doi.org/10.35629/8028-13081220.

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This study presents an empirical analysis of the impact of taxation on the economic growth of the United States of America between the period of 2004 to 2023. To identify the impact of taxation on the economic growth and their relationship, the author used a multiple regression model where the gross domestic product (a proxy for economic growth) as the dependent variable, while tax revenue from business income, individual income, employment income estate income, gift income and excise income are the independent variables. The result of the regression analysis has shown that individual income t

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Semenova, G. N. "Excise taxation in Russia and abroad." Bulletin of the State University of Education. Series: Economics, no. 4 (January 29, 2024): 86–104. https://doi.org/10.18384/2949-5024-2023-4-86-104.

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Aim. Carry out a comparative analysis between excise taxation in Russia and abroad, as well as identify factors for reducing excise revenues to the consolidated budget of the Russian Federation.Methodology. Excise taxation in Russia and abroad is considered. The dynamics of tax revenues from excises on excisable goods (products) produced on the territory of the Russian Federation between the federal budget and the consolidated budget of the constituent entities of the Russian Federation for the periods of 2017–2022 yr. is shown. The article uses the following research methods: theoretical meth

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Sekushin, Aleksei Yur'evich. "Features of the excise tax on the pharmaceutical ethanol: current issues." Налоги и налогообложение, no. 1 (January 2025): 19–33. https://doi.org/10.7256/2454-065x.2025.1.72936.

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The subject of the study is the excise tax on the pharmaceutical substance of ethyl alcohol, various aspects, features in the implementation of the excise tax on the pharmaceutical substance of ethyl alcohol. The purpose of the study is to analyze the excise tax on the pharmaceutical substance of ethyl alcohol, identify problems based on the analysis of the excise tax on the pharmaceutical substance of ethyl alcohol, and propose directions for the development of the excise tax on the pharmaceutical substance of ethyl alcohol for the purposes of harmonization of legislation. The author examines

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Bielinska-Kwapisz, Agnieszka. "What Determines Excise Tax Rates?" Journal of Public Finance and Public Choice 27, no. 1 (2009): 63–85. http://dx.doi.org/10.1332/251569209x15664518847349.

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Abstract We estimate the determinants of state excise tax rates on beer, cigarettes, and gasoline using a panel data set from US 48 contiguous states from 1982 to 2003. State excise tax rates currently vary a great deal and we assess empirically economic and political factors that affect the level of these tax rates. We incorporate both horizontal competition and vertical competition. Our results show that the most important factor determining the level of cigarette and gasoline tax rates is the horizontal competition between neighboring states and that vertical competition exists in case of b

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IDRISOV, A. A. "TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 36–40. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.006.

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The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustaina

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ADEJARE, ADEGBITE, TAJUDEEN. "THE CO - INTEGRATION ANALYSIS OF EFFECT OF VALUE ADDED TAX AND EXCISE DUTIES ON ECONOMIC GROWTH IN NIGERIA." International Journal For Research In Business, Management And Accounting (ISSN: 2455-6114) 1, no. 1 (2021): 44–53. http://dx.doi.org/10.53555/bma.v1i1.1669.

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This study examined the co-integration analysis of effect of value added tax and excise duties on economic growth in Nigeria. It also looked at the direction of causality among value added tax excise duty, interest rate, exchange rate and economic growth employing the method of Johansen co-integration and the Granger causality tests using data spanning the period 1994- 2014. Results showed that VAT has positive significant impact on GDP in the short run but has negative impact on GDP in the long run with (  = 1.296417; t=7.41; P>|t|= 0.000) and ( =- 13.38159; z=-3.60 , P>|z|= 0.000) re

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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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Eidman, Vernon R. "Economic Parameters for Corn Ethanol and Biodiesel Production." Journal of Agricultural and Applied Economics 39, no. 2 (2007): 345–56. http://dx.doi.org/10.1017/s107407080002304x.

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This article presents current investment and operating costs of ethanol and biodiesel plants for alternative prices of feedstock. The price of these two fuels is estimated for alternative prices of crude oil with the existing renewable fuels policy. The excise tax credit, currently $0.51 per gallon of ethanol and $1.00 per gallon of biodiesel, is a major contributor to the fuel price and profitability of these industries. The analysis demonstrates how the crude oil price, feedstock price, and excise tax credits interact to impact profitability of these industries.

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