BUSINESS INFORM №1-2017

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Section: Mechanisms of Regulation of the Economy
UDC 336.22
Petrakov I. V.
Between Harmonization and Fiscalization: Rethinking the Role of the Energy Excise Taxes in Ukraine (p. 50 - 55)
The article is aimed at substantiation of stages of the gradual replacement of the fiscal function of energy excise taxes in Ukraine with the regulating function, in the process of harmonization of tax legislation with the EU standards. It has been found that in the developed countries, energy excise taxes as a tool for intervention gradually lose their fiscal imperative, but, as complementary to the financial instruments, they are applied to solve clearly defined problems (long-term environmental, social, and economic challenges) for the least costs. It has been proven that setting (calibration) of the individual elements of the mechanisms of energy excise taxes is based on an assessment of the regulatory impact (with script analysis of the expected impacts on the most relevant combinations of tools) and on the extensive consultations with all interested parties (total duration of more than one year) before making a political decision concerning the related legislative initiative. Obligations of Ukraine in the part of the excise tax harmonization with the EU standards makes possible a gradual transition from the fiscal to the regulatory imperative of the energy excise taxes.
Keywords: energy excise taxes, fiscal function, regulatory effect, harmonization, legislation of the EU
Fig.: 2. Bibl.: 15.

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]

Article is written in Ukrainian
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Reference to this article:
Petrakov, Iaroslav V. (2017) “Between Harmonization and Fiscalization: Rethinking the Role of the Energy Excise Taxes in Ukraine.” Business Inform 1:50–55.

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