Гармонізація акцизного оподаткування алкогольних напоїв і тютюнових виробів у країнах ЄС: досвід для України

Abstract

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 and setting tax rates. Adaptation of excise taxation of alcoholic beverages and tobacco products in terms of martial law in Ukraine requires a balanced approach. The sharp rise in excise tax rates on alcohol and tobacco before the war posed great risks, as the border with Belarus and the Russian Federation affected the illicit trafficking of such products from countries with much lower excise tax rates. The ways to solve these specified problems are offered.