ПОТЕНЦІАЛ АКЦИЗНОГО ОПОДАТКУВАННЯ У ФОРМУВАННІ БЮДЖЕТНИХ РЕСУРСІВ

Abstract

The availability of budgetary resources is an essential condition for certain functions and tasks of social development proper performance by the state and local self-government bodies. Excise taxes play a significant role in the state and local budgets of Ukraine resources formation process. Their role is especially increasing in the conditions of instability, destructive consequences of the war, destruction of infrastructure, growing need for social and investment allocations from the budget. And this leads to the debt burden increase and deepening budget imbalances. The purpose of the article is to determine the excise taxation potential essential characteristics and identify the relationship between its total potential and the budgetary resources formation in modern conditions. Interpretation of concepts is analyzed: financial potential, financial resources, budget resources. The concept of "the potential of excise taxation" is defined. It is shown that the potential of excise taxation is dialectically connected with budgetary resources and is most fully revealed in the systemic unity of fiscal, regulatory, social, environmental potential. Factors influencing the strengthening and realization of the excise taxation potential are outlined. Budget imbalances in absolute and relative terms are characterized. The role of the excise taxation potential in softening imbalances in process of budgetary resources formation has been identified. It is concluded that in order to strengthen and fully reveal the potential of excise taxation in the formation of budgetary resources, measures of state financial regulation are important, which will reduce the vulnerability of the fiscal system to endogenous and exogenous factors. Assessment of budget imbalances caused by insufficient disclosure of the potential of excise taxation should be carried out taking into account the temporal, territorial and institutional aspects. The importance of taking into account subjective factors regarding the realization of the potential of excise taxation in the formation of budgetary resources is noted.