Harmonization of Ukrainian Legislation on Excise Taxation of Alcoholic Beverages With the Law of the European Union

Abstract

Excise tax is a source of filling the budget in Ukraine and an instrument of state regulation of production and circulation of excisable goods. However, tax evasion and the growth of the shadow economy have a negative impact on all spheres of public life. Therefore, the purpose of this publication is to identify ways to improve the legal regulation of excise taxation in Ukraine, identify problematic aspects, the impact of increasing excise tax rates on the production of excisable alcohol, shadowing of the sector of production and sale of excisable goods, and analysis of foreign experience. The article based on systematic analysis using dialectical, comparative law, statistical and other methods analyzes the state of legal regulation of excise taxation of alcoholic beverages and are discussed approaches to improving tax legislation in Ukraine. In particular, the need to bring the legal framework in line with European directives, simplify tax procedures for taxpayers, establish economically justified tax rates, strengthen control over the production and circulation of excisable alcohol, prevent tax evasion, and introduce positive foreign experience in this sphere. One of the priority areas of harmonisation of legislation is the application of a differentiated approach to the taxation of alcoholic beverages depending on their strength, and other qualitative and quantitative characteristics; investing part of the budget revenues from the excise tax on alcoholic beverages in programmes aimed at preventing and stopping alcoholism; use of electronic control systems for the movement of alcoholic beverages from producer to consumer