Trokhanenko O. The mechanism of reforming the excise taxation of tobacco and alcohol in Ukraine

The thesis is devoted to the actual scientific problem of improving excise tax policies under tax reform. It investigates the conceptual foundations of excise taxation, the role of taxation of tobacco and alcohol in the solution of social problems, analyzes global trends of tobacco and alcohol taxation. It determines the place and role of excise taxes in the tax system of Ukraine, researches legal and organizational administration of excise tax in Ukraine and analyzes excise taxes from the standpoint of social policy. It proves that in the formation of a set of measures to improve the system of taxation of tobacco and alcohol it is advisable to use special approaches to predict socio-economic indicators characterizing, on one hand, the activity of manufacturers of such products and consequently determine the revenues from excise tax to the state budget and, on the other hand, the consumption of tobacco and alcohol products, long-term negative impact on public health which increases government spending to support the life of consumers of such products.