Accounting, functions and features of excise collection in Ukraine

Natalia Novak, Mikhail Kotsupatryi and Mykola Kucherenko
Additional contact information
Natalia Novak: Kherson State Agrarian University
Mikhail Kotsupatryi: Kyiv National Economic University named after Vadym Hetman
Mykola Kucherenko: Pereiaslav-Khmelnytskyi Hryhorii Skovoroda State Pedagogical University

University Economic Bulletin, 2020, issue 46, 89-94

Abstract: The subject of research is theoretical, methodological and practical aspects of accounting, defining the functions and collection of excise duty in the system of taxation of socio-economic and economic activities. The purpose of the work is to identify the features of collection and accounting of excise duty in Ukraine, as well as its functions in filling the local and state budgets, development of areas for improvement. The methodological basis of the article were both general and special methods of scientific knowledge. In the process of writing the article methods were used: monographic, system-structural analysis and synthesis, statistical and economic, accounting. Results of work. The paper reveals that the excise duty occupies a special place in the taxation system, performing fiscal and regulatory functions. However, it does not have fixed accrual rates. It varies according to the products or product groups to which it is charged. It also noted its leading role in filling the local and state budgets of the country. Field of application of results. The conclusions of the article can be used in the educational and scientific process of higher education institutions, the work of rural communities, local governments, fiscal services. Conclusions. The analysis of the process of formation of excise taxation in Ukraine and the application of this tax allows us to conclude that the issue of improving the system of excise administration remains relevant. The fundamental principle of developing a new, optimal concept of taxation should be the establishment of such rules for determining and paying excise duties, which would limit the possibility of tax evasion by both legal and illegal methods.

Keywords: excise duty; accounting; features; tax base; local and state budget; content; management (search for similar items in EconPapers)
Date: 2020
References: Add references at CitEc
Citations:

Downloads: (external link)
https://economic-bulletin.com/index.php/journal/article/view/690/700 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aff:colart:y:2020:i:46:p:89-94

DOI: 10.31470/2306-546X-2020-46-89-94

Access Statistics for this article

University Economic Bulletin is currently edited by Tetiana Rybakova

More articles in University Economic Bulletin from Hryhorii Skovoroda University in Pereiaslav, Faculty of Financial, Economic and Vocational Education Contact information at EDIRC.
Bibliographic data for series maintained by Svitlana Kucherenko ().