Features of excise tax on fuel in Ukraine

Хатнюк, Наталія Сергіївна and Атаманчук, Назар and Борейко, Наталія Миколаїівна and Бакай, Юрій Юрійович (2020) Features of excise tax on fuel in Ukraine Збірник наукових праць "Фінансово-кредитна діяльність: проблеми теорії та практики", 1 (32). pp. 76-86. ISSN 2306-4994

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Abstract

Peculiarities of excise taxation of fuel in Ukraine are studied. The ways of prevention of violations of the customs and tax legislation during import to the customs territory of Ukraine of oil products and the goods which can be used at illegal production of automobile motor fuel are analyzed. The need to study and implement the positive experience of EU countries on the differentiation of excise tax rates on fuel according to certain criteria to improve the quality of petroleum products and regulate the negative impact of oil consumption on the environment is justified. The use of fluorescent chemical additives (Euromarkers, tax markers, etc.) is proposed in order to ensure comprehensive control over the circulation of petroleum products, prevention of tax evasion. The necessity of establishing a certain list of products of petrochemical and chemical industry, which can be used as raw materials for the production of automotive motor fuel with the corresponding expansion and their inclusion in the list of excisable goods, has been studied.

Item Type: Article
Uncontrolled Keywords: excise tax; fuel taxation; violation of customs and tax legislation
Subjects: Статті у наукометричних базах > Web of Science
Divisions: Факультети > Факультет права та міжнародних відносин > Кафедра публічного та приватного права
Depositing User: Наталія Сергіївна Хатнюк
Date Deposited: 27 Nov 2020 07:58
Last Modified: 26 May 2021 14:35
URI: https://elibrary.kubg.edu.ua/id/eprint/32957

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