Makarenko V. Tax Regulation of the Excisable Goods Market in Ukraine

The dissertation is devoted to the theoretical and methodical bases are developed and practical recommendations on improvement of tax regulation of the market of excisable goods are developed. The conceptual and categorical apparatus of the theory of taxation is deepened due to the concepts of "tax regulation of the excisable goods market", "tradition of tax regulation of the excisable goods market". The tax traditions of regulating the market of excisable goods of the EU countries are determined. A study of the domestic practice of tax regulation of the market of excisable goods in Ukraine, found that the distribution of the tax burden on the consumption of different groups of goods is similar to the EU, but its level is lower. The tendencies of development of the market of excisable goods under the influence of excise taxation and non-tax instruments of state intervention are outlined. A cluster analysis of the regions by the volume of the excisable goods market was conducted, and it was found that consumption in Ukraine is uneven. Factors for reducing the effectiveness of tax regulation of the market of excisable goods, which include evasion of excise taxation and avoidance of excise duty, have been identified. The strategic priorities of tax regulation of the excisable goods market are formed, the ways of improvement of organizational and methodological support of counteraction to illegal turnover of excisable goods in Ukraine and directions of increase of efficiency of excise duty administration in the context of optimization of tax regulation of the excisable goods market are offered.