THE LEGAL MECHANISM OF THE EXCISE TAX ON OPERATIONS ON THE SALE BY RETAILERS OF ALCOHOLIC BEVERAGES PRODUCED ON THE TERRITORY OF UKRAINE
Journal Title: Legea și viața - Year 2018, Vol 2, Issue 7
Abstract
The article considers the legal mechanism of the excise tax on the sale operations of alcohol products manufactured in Ukraine by the subjects of retail trade. The author reveals the payers of the said tax, the object and the tax base. The article pays attention to the rate, the tax period, the terms and the tax payement procedure, the time and order of reporting on the calculation and payment of tax. The author also discloses the tax breaks and the procedure for their application. The author examines the implementation of this tax with two functions of taxation - fiscal and regulatory in the taxation system of Ukraine and comes to the conclusion that it is incorrect to use excise tax from operations on retail sale of alcohol products manufactured in Ukraine, because such use is ddetermined solely by fiscal aspirations to replenish the budget. It is proved that the excise tax on the sale of alcoholic beverages produced by the retail trade entities in the customs territory of Ukraine is a double taxation of one object - alcoholic beverages, since the producer of alcoholic beverages also pays an excise tax on them.
Authors and Affiliations
Egor RIADINSKIY
Keywords
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- EP ID EP674172
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