KHLEBNIKOVA I. Fiscal and regulatory effects of excise taxation in Ukraine

Dissertation is devoted to the deepening of theoretical and methodical foundations and the development on this basis of practical recommendations for increasing fiscal and regulatory effects of excise taxation in Ukraine. The theoretical approaches to the study of the essence and public use of excise tax are developed, general and advanced traits of indirect taxation are typified, socio-economic nature and functional role of specific excises are described, and the national specifics of the fiscal and administrative functioning of the excise tax are characterized. A structural analysis of excise taxation in Ukraine was carried out, fiscal and regulatory effects of excise taxation on alcoholic beverages and tobacco products were assessed, the impact of excise tax on domestic energy markets analyzed. The ways of increasing the fiscal and regulatory effects of excise taxation in the context of European integration are outlined, ways of improving the mechanism of excise tax administration in the context of experience of EU countries are substantiated, modern innovative approaches to the administration of excise tax are determined. Keywords: excise duty, excise taxation, administration of excise duty, alcoholic beverages, tobacco products, energy products, fiscal and regulatory effects.