| Popis: |
The article explores approaches to defining tax administration, develops the concept of excise taxation, which aims at simplifying the administration procedure, is based on principles, defines the purpose, tasks, functions and methods of administration. The stages of introduction of the automated system of control over the circulation of excisable goods are considered, which will allow to fully cover all stages of circulation of excisable goods in the customs territory of Ukraine. The dynamics of excise tax revenues to the budget of Ukraine has been analyzed, the structure has been investigated, the trends and fiscal efficiency of excise taxation in Ukraine have been evaluated, the significant importance of the oil refining industry, where a clear tendency for the growth of oil imports is traced. A number of shortcomings have been identified and ways to improve the fiscal efficiency of excise tax administration in Ukraine have been proposed. |
