REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences

BUSINESS INFORM №11-2017

The title and content

ABSTRACTS AND INFORMATION ABOUT AUTHORS

58

Section: Finance, Money Circulation and Credit
UDC 336.225.3
Sokolovska A. M., Petrakov I. V.
Harmonizing the Administration of Excise Tax in Ukraine in the Process of Implementation of the Association Agreement (p. 389 - 394)
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.
Bibl.: 15.

Sokolovska Alla M. – Doctor of Sciences (Economics), Professor, Deputy Director, Financial Management Research Institute of Academy of Finance of the Ministry of Finance of Ukraine (38 Druzhby Narodiv Blvd., Kyiv, 01014, Ukraine)
Email: [email protected]
Petrakov Iaroslav V. – Candidate of Sciences (Economics), Associate Professor, Senior Research Fellow, Chernihiv National University of Technology (95 Shevchenka Str., Chernihiv, 14027, Ukraine)
Email: [email protected]

Reference to this article:
Sokolovska, Alla M., and Petrakov, Iaroslav V. (2017) “Harmonizing the Administration of Excise Tax in Ukraine in the Process of Implementation of the Association Agreement.” Business Inform 11:389–394.

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences

 OUR PARTNERS

Journal «The Problems of Economy»