№ 12/2016

Fìnansi Ukr. 2016 (12): 21–0

TAX POLICY

SOKOLOVSKA Alla ¹

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-1022-8215

Tax aspects of the EU acquis as landmarks of improvement of the excise tax in Ukraine

The article defines the differences of the main provisions of section VI of the Tax Code of Ukraine, by which the taxation of alcoholic beverages and tobacco products is governed, from the requirements of Council Directive 2011/64/EU and Council Directive 92/83/EEC and the directions of their elimination. It is proved that the EU-Ukraine Association Agreement does not envisage raising rates of excise duty on alcohol and alcoholic beverages and does not contain any requirement of rapid increase of tax rates on tobacco products. In order to eliminate obstacles to free movement of goods, it requires the introduction in Ukraine of the taxation of all harmonized excisable goods, which are obligatory for the taxation in EU; their identical determination as the precondition for the unique identification of excisable goods in Ukraine and EU member states; introduction of the unified approaches to the definition of tax base and to the establishment of tax rates on the goods of one excise category and tax concessions that are mandatory to provide in all EU countries. The article proposes: to harmonize the classification of excise goods and make changes to definitions of their separate categories, which do not correspond to European standards; to exclude from the list of excisable goods tobacco raw materials and tobacco waste products (commodity code according to UCC FEA 2401); to refuse the establishment of the minimum wholesale and retail prices for tobacco products; to include in the definition of beer as taxation object a mixture of beer with non-alcoholic drinks (commodity code 2206 00); to introduce the European classification of alcohol and alcoholic beverages, having allocated as part of this excise category such subcategories as “other fermented beverages” and “intermediate products”; to make changes to the classification of wines; to introduce European approaches to the establishment of rates of the excise tax on wine, other fermented beverages, intermediate goods; to align the definition and structure of an excise category “ethyl alcohol” in accordance with Directive 92/83/EEC; to establish the same tax rate for all goods covered by this category; to establish excise tax concessions on this group of goods in accordance with the mandatory exemptions provided by Directive 92/83/EEC.

Keywords:excise tax on alcohol and alcoholic beverages; excise tax on tobacco products; harmonization of excise tax.

JEL: E62, H21, H22, H87.

Sokolovska A. . Tax aspects of the EU acquis as landmarks of improvement of the excise tax in Ukraine / A. . Sokolovska // Фінанси України. - 2016. - № 12. - C. 21-0.

Article original in Ukrainian (pp. 21 - 44)

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