Legal forms of implementation of fiscal and regulatory effects of excise taxation in Ukraine and the EU
DOI:
https://doi.org/10.35774/app2017.04.106Keywords:
tax legislation, excise tax, excise taxation, specific excise, excise duty, excise goods, alcoholic beverages, tobacco productsAbstract
The legal bases of excise taxation in Ukraine and the EU were considered. The functions of excise taxation were analyzed. The advantages and disadvantages of excise taxation from the point of view of the taxpayer and the state were highlighted. The general principles of excise taxation of alcoholic beverages and tobacco products in the countries of the European Union were considered. The author’s conclusions concerning the fiscal and regulatory effects of excise taxation were formulatedReferences
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