Conceptual principles of excise taxation adjusting in Ukraine
Subject of investigation: taxation by excise tax in Ukraine and its feature. The aim of research: to analyse the features of indirect taxation realization in Ukraine on the example of excise tax. Methodology of the executed work: searching on present methodological and scientific literature with the analysis of found material, finding out of cause-effect relations, analysis of documentation and results of researchers’ activity on issue of undertaken research. Results of research: The article is investigation of such kind of indirect taxes in Ukraine as excise tax. The role of excise tax in shaping budget revenues is outlined in the article. The share of excise tax in dynamics of growth is analyzed. Changes in the legal framework that influenced the procedure for calculating the excise tax are identified in the article by authors. Conclusion: changes in normatively-legal documents, that regulate the order of excise tax extra charge and its penalty, will give possibility to improve procedure of indirect taxes, guarantee stability of receivabless to different levels budgets and effectiveness, simplicity in administrative process; to decrease hidden economy, optimize tax law, save the system of financial stimulation for companies-exporters, to decrease the social loading and to stipulate legislative level of optimal coorelation between indirect taxes.