Polish Administrative Court’s Dissenting Opinions in Excise Duty Cases

The market of tobacco products in Ukraine is one of the most dynamic and competitive. It develops under the influence of certain factors that cause structural changes, therefore, the aim of the article is to conduct a comprehensive analysis of transformation processes in the market of tobacco and their alternatives in Ukraine and identify the factors that cause them. The high level of tax burden and the proliferation of alternative products with a potentially lower risk to human health, including heating tobacco products and e-cigarettes, are key factors in the market’s transformation process. Their presence leads to an increase in illicit turnover of tobacco products, which accounts for 6.37% of the market, and the gradual replacement of cigarettes with alternative products, which account for 12.95%. The presence on the market of products that are not taxed or taxed at lower rates is one of the reasons for the reduction of excise duty revenues. According to the results of 2019, the planned indicators of revenues were not met by 23.5%. Other reasons for non-fulfillment of excise duty revenues include: declining dynamics of the tobacco products market; reduction in the number of smokers; reorientation of «cheap whites» cigarette flows from Ukraine to neighboring countries; tax avoidance. Prospects for further research are identified, namely the need to develop measures for state regulation and optimization of excise duty taxation of tobacco products and their alternatives, taking into account the risks to public health and increasing demand of illegal products.

Download Full-text

Detecting chemical markers to uncover counterfeit rebated excise duty diesel oil

Talanta ◽

10.1016/j.talanta.2019.05.113 ◽

2019 ◽

Vol 204 ◽

pp. 229-237 ◽

Cited By ~ 3

Author(s):

J. Orzel ◽

B. Krakowska ◽

I. Stanimirova ◽

M. Daszykowski

Keyword(s):

Diesel Oil ◽

Chemical Markers ◽

Excise Duty

Download Full-text

Dynamic Analysis of Structural Shifts of Fiscal Revenue in Nigeria, 1999-2016

International Journal of Economics and Finance ◽

10.5539/ijef.v8n11p96 ◽

2016 ◽

Vol 8 (11) ◽

pp. 96

Author(s):

Mustapha A. Akinkunmi

Keyword(s):

Data Availability ◽

Government Revenue ◽

Excise Duty ◽

Tax Revenues ◽

Real Gdp ◽

Crude Oil Prices ◽

Long Run ◽

Short Run ◽

Oil Sector ◽

The Government

The oil sector that eased the financial constraint of Nigerian government in the 1970s is presently acting as the source of financial constraints to the country due to a continuous decline in government revenue, arising from the recent drastic fall in world crude oil prices. This calls for the government to diversify its revenue base through improving taxation. This study examined the influence of economic performance on the government revenue as well as the various sources of tax revenues in Nigeria. Monthly data spanning 1999 to 2016 were utilized to estimate vector error correction models (VECM) for five sources of government tax revenues based on data availability. Empirical results revealed that there is a significant relationship between real GDP and real company income tax revenues, and between real GDP and real excise duty revenues in the long run. However, in the short run, the one-year lag of tax revenue varieties poses a significant influence on the various sources of tax revenues.

Download Full-text

Excise duty on sweetened drinks in Serbia

Zbornik radova Pravnog fakulteta Novi Sad ◽

10.5937/zrpfns50-12393 ◽

2016 ◽

Vol 50 (3) ◽

pp. 923-935

Author(s):

Luka Baturan ◽

Cvjetana Cvjetkovic

Keyword(s):

Excise Duty

Download Full-text

Excise duty gap on cigarettes

Engineering Economics ◽

10.5755/j01.ee.29.4.20335 ◽

2018 ◽

Vol 29 (4) ◽

Author(s):

Māris Jurušs ◽

Baiba Šmite-Roķe ◽

Līga Gasūne

Keyword(s):

Excise Duty

Download Full-text

An Insight Into the Value Added Tax System Detailing Its Origins, Impact, Provisions and Regulations With Reference to India

Ushus - Journal of Business Management ◽

10.12725/ujbm.4.2 ◽

2004 ◽

Vol 3 (1) ◽

pp. 19-29

Author(s):

Tomy Kallarackal

Keyword(s):

European Economic Community ◽

Value Added ◽

Tax Credit ◽

Value Added Tax ◽

Excise Duty ◽

Goods And Services ◽

The World ◽

The Difference ◽

The Government ◽

Insight Into

The Value Added Tax was first introduced in France in 1954. It was the resultant effort of France and members of the European Economic Community (E.E.C) during the 1950s aimed at the simplification of commodity taxes. Currently more than 130 nations in the world have adopted the VAT system. In the last decade alone over 50 nations have introduced VAT. This includes implementation in China and most recently the addition of Australia to the list of VAT nations. The world over, VAT is payable on both goods and services as they constitute a part of the national GDR Excise duty and sales taxes are merged into the singularity of VAT. No tax is levied on exports with full input tax credit made available. The scheme of taxation adopted by most nations is very simple. The seller of goods and the service provider charge tax on sales, avail input tax credit and pay the difference as VAT to the goVernment treasury. The compliance system in VAT nations is also very simple. There is very less interface between the tax collector and the tax payer. However there are provisions for heavy penalization of VAT defaulters. VAT is administered nationally and is also levied on imports.

Download Full-text

LEGAL REGULATION OF TOBACCO AND TOBACCO PRODUCTS IN THE SLOVAK REPUBLIC AND IN THE EUROPEAN UNION

EU agrarian Law ◽

10.2478/eual-2013-0006 ◽

2013 ◽

Vol 2 (2) ◽

pp. 44-53

Author(s):

Barbara Pavlíková

Keyword(s):

European Union ◽

Slovak Republic ◽

Legal Regulation ◽

The European Union ◽

Negative Consequences ◽

Tobacco Products ◽

Excise Duty ◽

Analysis And Synthesis ◽

Regulatory Instruments ◽

The Eu

Abstract The contribution deals with the Slovak and the EU legal regulation of tobacco and tobacco products. Its primary purpose is to point out the Slovak and European legal acts which constitute the main regulatory instruments in this field using the method of analysis and synthesis. Rules of production, distribution and conditions of use of tobacco and products thereof are in the Slovak Republic contained mainly in two acts - the Act No 335/2011 Coll. on Tobacco Products and the Act No 377/2004 Coll. on the Protection of Non-smokers, as well as in special Decree No 212/2012 Coll., regulating tobacco products. Regulation of excise duty on tobacco products can be found in the Act with the same name - Act No 106/2004 Coll.. Another objective of the paper is also to draw attention to the amendment of Act on Protection of Non-smokers which entered into force on 1 July 2013. The European Union struggles with the negative consequences of smoking at the supranacional level and its institutions - the European Commission, the European Parliament and the Council of the EU - are already for several years adopting legal acts to facilitate uniformity and easier interpretation of European law also in the field of legal regulation of tobacco and tobacco products. The predominant part of the existing legislation deals with the approximation of laws in areas that are closely related to the manufacture, presentation and sale of tobacco products, but also to the collection of taxes from these products.

Download Full-text

Professional Opinions And Attitudes On Tax Policy In Bosnia And Herzegovina With A Special Focus On The Federation Of Bosnia And Herzegovina

South East European Journal of Economics and Business ◽

10.1515/jeb-2015-0008 ◽

2015 ◽

Vol 10 (2) ◽

pp. 29-44 ◽

Cited By ~ 2

Author(s):

Lejla Lazović-Pita ◽

Ana Štambuk

Keyword(s):

Bosnia And Herzegovina ◽

Tax Policy ◽

Income Tax ◽

Value Added ◽

Special Focus ◽

Tax Reforms ◽

Tax Base ◽

Excise Duty ◽

Efficiency Principle ◽

Definition Of

Abstract This research is based on tax policy opinion survey data collected in Bosnia and Herzegovina (B&H) among tax experts. A special focus of the survey was to investigate the consequences of the different institutional environments that exist between the two entities of the country. After having reviewed all previous tax reforms in B&H, the most interesting results suggest that respondents agree on the introduction of a progressive personal income tax (PIT) and excise duty on luxury products, the maintenance of personal and family allowances and the maintenance of the current value added tax (VAT) and corporate income tax (CIT) rates. However, differences exist in the respondents’ perceptions about the introduction of reduced VAT rates, the regressivity of the VAT, and giving priority to the equity principle over the efficiency principle in taxation. Probability modelling highlighted these differences and indicated inconsistencies in the definition of the PIT tax base, namely the comprehensiveness of the PIT base under the S-H-S definition of income.

Download Full-text

ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER

WORLD OF FINANCE ◽

10.35774/sf2018.03.069 ◽

2018 ◽

pp. 69-79

Author(s):

Fedir TKACHYK ◽

Inna HUTSUL ◽

Anastasiia ZINKEVYCH

Keyword(s):

Alcoholic Beverages ◽

Tax Rates ◽

Tax Base ◽

The Sustainable Development ◽

Excise Tax ◽

Excise Duty ◽

Alcoholic Drinks ◽

Effective Instrument

Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for administering and auditing the excise tax for producers of malt beer. Results. Characterization of excisable goods and rates of excise duty on malting beer is carried out. The task of audit of excise tax is determined. The article presents the correspondence of accounts for the excise tax on alcoholic beverages. The number of declarants of the excise tax on malt beer in Ukraine has been monitored. The factors that influence the administration of the excise tax from the malt to the budget are determined. The article analyzes the main indicators of the excise tax declaration of the brewing enterprise. A viewpoint on optimization of excise tax rates for alcoholic beverages, in particular for malting beer, is formulated. Focused attention is paid to the role of the excise tax on alcoholic beverages (beer) for the financial resources of the states. The expediency of the strengthened tax regulation of the alcoholic drinks market in Ukraine was noted. Conclusions. The main problems of administration and audit of the excise tax are related to the growth of fiscal opportunities and the reduction of regulatory influence. Therefore, there is a need for a significant improvement of the procedure for charging and paying excise by enhancing its regulatory properties and expanding the tax base.

Download Full-text

Information and analytical review of tax revenues from import operations

Galic'kij ekonomičnij visnik ◽

10.33108/galicianvisnyk_tntu2020.05.120 ◽

2020 ◽

Vol 66 (5) ◽

pp. 120-130

Author(s):

A. Khomutenko ◽

V. Khomutenko ◽

V. Drachenko

Keyword(s):

Tax Evasion ◽

Reduction Factor ◽

Domestic Market ◽

State Budget ◽

Excise Duty ◽

Tax Revenues ◽

Factors Influencing ◽

Analytical Review ◽

Investment Goods

The importance of tax regulation of foreign economic activity is analyzed in this paper. The dynamics and structure of tax revenues to the State Budget of Ukraine are analyzed as well. Comparative analysis of VAT revenues from goods (works, services) produced in Ukraine and imported into its customs territory is carried out. The relationship between imports and VAT receipts of and excise duty on imported goods is determined. The dynamics and structure of excise duty revenues and import duties are investigated. The factors influencing the change of indicators of tax revenues from import operations are determined. Fiscal efficiency and taxes elasticity coefficient levied on imports are calculated. The regulatory role of special duties types (compensatory, special, anti-dumping), which are collected in order to protect the national producer and consumer is proved. Monitoring of additional customs receipts is carried out as a result of customs value correction by customs authorities. The preconditions and factors influencing the change in the volume of taxes on import transactions are identified. The necessity of improving the mechanism of collecting taxes on import operations is substantiated. It is proposed to reduce VAT rates, which depend on goods saturation in domestic market. Proposal to introduce the reduction factor to the duty rates used in order to stimulate critical and socially significant imports, as well as to investment goods imported into the customs territory of Ukraine is put forward. It seems that the tax policy in terms of import operations should be aimed at ensuring the rational commodity and geographical structure of imports, promoting domestic products competitiveness strengthening and protection domestic market and domestic producers. It is proposed to improve the mechanism of tax administration, which primarily involves focusing on working with dishonest taxpayers, exposing tax evasion schemes, providing appropriate tax collection services to honest taxpayers.

Download Full-text