Excise tax: analysis and problems of indirect taxation during COVID-19 pandemic
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DOIhttp://dx.doi.org/10.21511/dm.18(4).2020.02
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Article InfoVolume 18 2020, Issue #4, pp. 10-18
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The global COVID-19 pandemic has dramatically changed the world and affected almost all aspects of the economy and society. The response to these challenges from the governments of practically all countries of the world has been actively manifested in tax measures aimed at supporting citizens and businesses. Considering the reduction of tax revenues to the budget, the regulation of excise taxation is the main tool for influencing economic and social processes in the country. The purpose of the study is to investigate the peculiarities of excise taxation in Ukraine, to identify key problems of indirect taxation and approaches of their overcoming. The concept “excise tax” and features of excise taxation in Ukraine were considered. The changes in the list of excisable groups of goods during 2020–2021 were determined. The impact of tax rates changes in groups of excisable goods for the last 5 years was analyzed. Prospects and innovations of excise tax in Ukraine were systematized. The main problems of the indirect taxation system development and the impact of the COVID-19 pandemic on the tax system, which led to the strengthening of the crisis state in the country and the slowdown of the planned economic reforms, were identified. State measures to regulate the state tax system on the example of EU countries were proposed.
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JEL Classification (Paper profile tab)H20, H21, H68, K34, O52
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References19
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Tables6
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Figures2
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- Figure 1. Обсяг виробництва електроенергії в Україні за 2015–2019 рр., млн кВт год
- Figure 2. Проблеми податкової системи України
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- Table 1. Групи підакцизних товарів
- Table 2. Обсяг виробництва деяких підакцизних товарів в Україні за 2015–2019 рр., млрд грн
- Table 3. Результати зміни ставки акцизного податку в Україні протягом 2015–2019 рр.
- Table 4. Перспективи та новації акцизного оподаткування в Україні
- Table 5. Ключові економічні моменти до та після COVID-19
- Table 6. Заходи в сфері оподаткування, спричинені кризою COVID-19
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