Korotun V. Optimization of excise taxation is in food retail industry

Objekt reprezents economic relations in the process of excize taxation; the purpose is to prove theoretical and methodological aspects of optimization of excize taxation in Ukrainian food industry. Methods that were used: econometrical design, structural comparative analyses, economical statistical methods, method of formallogical anaysis. The noverty in theclaboration of the correction methodology o the fixed rate of the excize duties set in national currence that was first created. Here the approaches of assessment of fiscal officiency of excize of Ukraine Through drawing of the complex of indexes are scientifiscally proved; practical value of the got results in formulated and proved scientific positions, conclusions and suggestions that allow to define the state of taxation of enterprises of food industry, excises and directions of perfection of the system of excise taxation on the stage of general reformation of the tax system of Ukraine, going out from principles of alteration of the socially oriented market economy; it is inculcated in activity of ugiseative organs and executive power, and also by higher educational establishments; the sphere is economical.