Harmonizing the Administration of Excise Tax in Ukraine in the Process of Implementation of the Association Agreement

Abstract

Ukraine is going through the stage of complex structural-sectoral reforms directed towards increasing the competitiveness and attractiveness of the national economy, as well as improving the social welfare and living standards of the population. The issue of harmonization of taxation in Ukraine with the EU norms is rather sensitive and debatable, considering the potential effects and consequences of taxation impact on the real sector of economy. The article is aimed at defining features of administration of excise tax within the terms of harmonization of tax legislation of Ukraine with the EU norms. Features of administration of excise tax in Ukraine and possibility of its improvement by implementation of the 118-th Directive of the Council of the EU were considered, in particular: activity of excise warehouses for all kinds of the harmonized excisable goods; production of excisable goods at excise warehouses in the mode of suspension of taxation and transition to payment of excise tax while issuing the excisable goods for consumption; introduction of the unified automated system of controlling the turnover of all excisable goods, similar to the system of electronic administration of fuel sales.

Keywords

• excise tax
• suspended (deferred) taxation mode
• tax warehouse
• issue of excisable goods for consumption
• electronic system of control of movement of excisable goods