The dissertation is devoted to the theoretical and applied analysis of legal regulation of excise taxation in Ukraine. The conducted research of the fixed normative-legal constructions allows to speak about the inappropriateness of positioning of direct and indirect taxes as mutually exclusive categories. Such an emphasis is due to the possibility of functioning in some cases of indirect taxes as direct and vice versa (income tax in the monopoly price market acquires certain features of indirect tax). The final distribution of the tax burden is relative, not absolute.
In the dissertation the differences in realization of functions of taxation by the excise tax and the value added tax are established. This situation is due to the fact that in practice the value added tax bears the main burden on the implementation of the fiscal function of taxation, while the functional value of the individual excise tax is dominated by the regulatory principle.
Emphasis is placed on the peculiarities of enshrining excise tax benefits in tax legislation. The absence of centralized consolidation of benefits by one article was stated, which is due to the establishment of an exhaustive list of transactions subject to excise tax. This does not preclude the consolidation of non-taxable transactions with excisable goods next to them. This design allows, if necessary, to easily exclude them from this list and simplify the implementation of the procedure for adjusting the legal mechanism of excise duty.
The necessity of improvement of normative fixing of the terminological device used at the taxation is stated. It is proposed to enshrine in the Tax Code the definition of the term "indirect tax", to define the characteristics of taxes of this type. It is established that indirect taxes are realized in the prices of goods, and the pressure of indirect taxation falls primarily on those segments of the population that have greater opportunities for consumption. An increase in the share of indirect taxation affects discretionary (free to use) income and actually leads to a situation similar to the effect of direct taxes.
There are arguments for differentiation in the framework of indirect taxation (including excise) components of the tax liability. In the case of direct taxation, both the obligation to account, and the obligation to pay, and the obligation to report are realized by the obligated person - the payer. At the same time, the distinction between formal and real taxpayers implies a certain differentiation in the implementation of the constituent elements of the tax liability. The obligation to pay the tax is made by the formal taxpayer, but at the expense of the real taxpayer.
The expediency of distinguishing between the terms "tax evasion" and "tax avoidance" is proved. Proposals have been made for structuring the article regulating the object of excise duty. It is proposed to divide it into two parts and determine the object of taxation of monopoly goods and the object of taxation of highly profitable goods with their subsequent detailing by items.
The dynamics of the development of indirect taxation was determined and it was noted that excises were not the first to appear in it. Initially, customs duties arose because foreign trade developed earlier and more than domestic trade, and was a more important reason for taxation. These taxes were not aimed at taxing foreign users, but only foreign merchants, and fell simultaneously on trade in imports, exports, and even transit. In modern conditions, it is proposed to distinguish two subgroups among the excises according to the criterion of the size of the tax base: a) universal; b) specific. Universal excises tax all groups of goods, and specific - are imposed only on certain groups of goods.
The feature of selectivity inherent in the excise tax, which is one of the distinguishing features of this payment, which distinguishes it from the value added tax, which has a universal character, is determined. If the payers of value added tax are almost all consumers, the excise tax is paid only by consumers of excisable goods, and this is not all segments of the population.
The subject and object of excise tax are differentiated. The first is the things of the material world, while the second - certain, defined by law, transactions with excisable goods. Thus only the fact of existence of the excisable goods at the person does not entail payment of the excise tax. In order for a tax liability to arise from this tax, an additional fact is required - the person taking certain action in respect of such goods.
