Current issues of reforming the accounting of excise tax

V. A. Shpylovyi, V. P. Fursa

Анотація


The article proves how the current tax system affects the reduction of investment attractiveness of Ukraine's economy, increase the level of shadowing, reducing the competitiveness of Ukrainian goods and services on the world market, lower fiscal revenues and the like. To solve these problems, the Verkhovna Rada of Ukraine should adopt a package of laws on tax reform in Ukraine.  The theoretical substantiation of the need for a new tax reform is shown on topical issues of accrual, payment, administration and accounting of excise tax and, in particular, introduced from 01 January 2015, the excise tax on retail sales of excisable goods. Fully defined his payers: subjects of retailers who sell directly to citizens and other final consumers for their personal, non-commercial use, regardless of the form of calculations, such excisable goods such as beer, alcoholic beverages, tobacco, tobacco and manufactured tobacco substitutes, the goods specified in s. 215.3.4 the Tax code of Ukraine, in particular, petroleum products.

Ключові слова


tax system; excise tax; excise goods; tax reform; tax rates

Посилання


The article proves how the current tax system affects the reduction of investment attractiveness of Ukraine's economy, increase the level of shadowing, reducing the competitiveness of Ukrainian goods and services on the world market, lower fiscal revenues and the like. To solve these problems, the Verkhovna Rada of Ukraine should adopt a package of laws on tax reform in Ukraine. The theoretical substantiation of the need for a new tax reform is shown on topical issues of accrual, payment, administration and accounting of excise tax and, in particular, introduced from 01 January 2015, the excise tax on retail sales of excisable goods. Fully defined his payers: subjects of retailers who sell directly to citizens and other final consumers for their personal, non-commercial use, regardless of the form of calculations, such excisable goods such as beer, alcoholic beverages, tobacco, tobacco and manufactured tobacco substitutes, the goods specified in s. 215.3.4 the Tax code of Ukraine, in particular, petroleum products


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