Pyslytsya A. Efficiency of excises in Ukraine

The dissertation summarizes and deepens the theoretical framework of the effectiveness of excise taxes and develops practical recommendations to improve fiscal and economic efficiency of excise taxes in Ukraine. The present paper deals with the theoretical framework of the effectiveness of excise duty, based on two approaches to the definition of efficiency: cost - benefit analysis and measuring the degree to which the goals and objectives have been attained. The author's own definitions of "fiscal efficiency of excise taxes" and "economic efficiency of excise taxes" were proposed. The factors impacting the fiscal and economic efficiency of excise taxes were identified. The set of indicators used to estimate the efficiency of excise taxes was expanded. The paper measures the degree to which the fiscal capacity of excise duties has been implemented in Ukraine as well as their economic impact, analyzes public policy in the sphere of VAT refunding. The author analyzes the theoretical and institutional framework and the current state of excise administration, proposes her own definition of excise administration. Guidelines for improvement of current legislation in Ukraine in the context of adaptation to EU standards were developed.