Netherlands, tax revenues by sub-sectors of government

The article analyzes the fiscal role of the excise tax on excisable goods (products) produced in Ukraine in the context of permanent changes in the tax legislative framework and within the framework of the global crisis through the coronavirus disease COVID-19. The concept of excise tax has been substantiated, a list of excisable products (goods) has been provided in accordance with legislative acts, the payers of this tax have been specified. The most important events and transactions that influenced the amount of tax revenues from excise tax are investigated. The authors believe that the main reason for the changes in the administration process and the receipt of the excise tax are the European integration transformations and the conditions of the global socio-economic crisis. Based on the difficult economic situation in the state, some legislative acts regulating the collection of excise tax from excisable products produced in the country were considered. It was revealed that a moratorium on the payment of excise tax was imposed on the territory of the studied state for a certain period. This event made its own adjustments to the proceeds from the payment of excise tax on excisable products (goods) produced domestically, and also allowed domestic producers to move from the place of economic stagnation. In Ukraine, they began to actively manufacture and sell antiseptic and disinfectants of their own production to protect citizens. According to the data of the State Treasury Service of Ukraine, the authors analyzed the indicators of tax revenues for each type of excisable products (goods) of domestic production. It was revealed from which products more tax was received during the study period. The main factors that influenced the receipts of excise tax from excisable goods produced on the territory of Ukraine in the period of 2019, as well as for 9 months of 2020, have been determined.

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TAX POLICY IN THE FIELD OF EXCISE TAXES ON TOBACCO PRODUCTS IN RUSSIA

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2020.03.03.006 ◽

2020 ◽

Vol 3 (3) ◽

pp. 36-40

Author(s):

A. A. IDRISOV ◽

Keyword(s):

Tax Policy ◽

Negative Impact ◽

Tobacco Products ◽

Excise Tax ◽

Trade Relations ◽

Excise Taxes ◽

Tax Revenues ◽

Eurasian Economic Union ◽

Economic Union ◽

The Impact

The article is devoted to the analysis of the features of excise tax revenues to the budget of the Russian Federation. The analysis of the negative impact on the economy of the distribution of illegal tobacco prod-ucts - cigarettes, as well as the impact of new substitutes for this product. The issues of harmonization of the excise policy of the countries of the Eurasian Economic Union and the regulation of the tax policy in the field of excise taxes on tobacco products, the introduction of new excise taxes on electronic substitutes are considered. These measures are aimed at creating sustainable export-import foreign trade relations and a single market of legalized smoking products. The article is aimed at developing recommendations on strengthening the economy of tobacco production in the context of the creation of the Eurasian Economic Union, as well as on increasing tax revenues from them.

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Methods of increasing the competitiveness of the tourism industry (on the example of the republic of Сrimea)

Voprosy regionalnoj ekonomiki ◽

10.21499/2078-4023-2017-30-1-47-54 ◽

2017 ◽

Vol 30 (1) ◽

pp. 47-54

Author(s):

А. А. Yanovskaya

Keyword(s):

Matrix Method ◽

Tourism Industry ◽

Tax Revenues ◽

Tourism Sector ◽

The Republic ◽

The Competitiveness Of Enterprises ◽

Sector Matrix

The article analyzes the tourism industry and its development in view of the various classification types of tourism. Comparative characteristics of tax revenues in the budget of the Republic of Crimea. The model of competitiveness of tourist field. Calculated the competitiveness of enterprises of the tourism sector matrix method.

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