Kazatska M. Legal regulation of excise tax in Ukraine

Namely, it is suggested to determine the indirect taxes as the taxes which are imposed on transactions with goods/services and are included in their prices. The inclusion of indirect taxes in the price of goods/services is neither a condition for their transferring, nor a basis for division of formal and real taxpayers. The author marks the following features of excise tax: it is a tax on specific goods that is incurred in connection with their production and importation; it is calculated on the basis of objective characteristics of goods and is established in the form of a certain amount of money per unit or as a percentage of price (cost) of the goods. The author emphasizes that excise taxpayers are special obligated subjects whose special status is due to their connection with excise goods and the legal requirement for their separate registration. The analysis of tax legislation of Ukraine reveals the distinction between the concepts of «registration of the taxpayers» and «record of the taxpayers» as exemplified by the registration procedure of the excise taxpayers.