Legal adjusting of excise tax from alcoholic beverages in Ukraine
Journal Title: Науковий вісник Міжнародного гуманітарного університету. Серія: «Юриспруденція» - Year 2018, Vol 36, Issue 1
Abstract
The article is sanctified the study of features of the legal adjusting of excise tax from alcoholic beverages, research of problem aspects and ways of their decision. Divergences are investigational in relation to determination of base of taxation an excise tax in the legislation of European Union and in the tax system of Ukraine. The use of practice of the legal adjusting of excise taxation of alcoholic beverages of European Union is offered in the tax system of Ukraine.
Authors and Affiliations
Н. І. Атаманчук
Keywords
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