• Julia Kasperovich
Keywords: excise, tax security, fiscal decentralization, EU integration, alcohol and tobacco taxation


The excise policy as an instrument of ensuring state economic security in relationship of its components like as tax, budget and financial security in general is researched. Opportunities and threats in the excise policy sphere in context of economic security are discovered and systematized. The analysis of the excise tax revenues to state and local budgets fulfillment in Ukraine in 2010–2016 years is made. The role of the excise tax in the modern process of fiscal decentralization reform is discovered. A comparison of the minimum excise tax liability and the value of excisable goods between the EU and Ukraine is calculated. A number of recommendations in terms of improving the excise policy to strengthen economic security are given.


1. Vlasiuk, O. S. (2011). Ekonomichna bezpeka Ukrainy v umovakh rynkovykh transformatsii ta antykryzovoho rehuliuvannia [The economic security of Ukraine in terms of market transformation and crisis management]. Kyiv : DNNU «Akademiia finansovoho upravlinnia» [іn Ukrainian].

2. Vlasiuk, O. S. (2012). Zabezpechennia finansovoi bezpeky yak priorytet modernizatsii finansovoi polityky Ukrainy [Ensuring financial security as a priority of the modernization of financial policy of Ukraine]. Naukovi pratsi NDFI – RFI Scientific Papers, 3, 33–39. Retrieved from UJRN/Npndfi_2012_3_4v [іn Ukrainian].

3. Vlasiuk, O. S. (2012). Vyklyky ta zahrozy finansovii bezpetsi Ukrainy na serednostrokovu perspektyvu [Challenges and threats to the financial security of Ukraine in the medium term]. Finansy Ukrainy – Finance of Ukraine, 5, 3–13. Retrieved from uk.pdf [іn Ukrainian].

4. Shemaieva, L. H. & Yurkiv, N. Ya. (2014). Vyklyky finansovii bezpetsi derzhavnykh finansiv Ukrainy v umovakh yevropeiskoi intehratsii [Financial security challenges for public finances of Ukraine in terms of European integration]. Sotsialno-ekonomichni problemy suchasnoho periodu Ukrainy – Socioeconomic problems of the modern period of Ukraine, 1 (105), 24–35. Retrieved from ua/files/680_files_1/Yurkiv.Schemajeva_Vyklyky_finbezpeci.pdf [іn Ukrainian].

5. Hetmantsev, D. O., Forsiuk, V. L., & Boiko, N. V. (2013). Nepriame opodatkuvannia. Pravova sutnist ta administruvannia [Indirect taxation. Legal entity and administration]. Kyiv : Yurinkom Inter [іn Ukrainian].

6. Danylenkо, A. I. et al. (2008). Finansovo-monetarni vazheli ekonomichnoho rozvytku [Financial and monetary levers of economic development]. Kyiv : Feniks [іn Ukrainian].

7. TOP-100 krupneishykh platelshchykov po ob`emu sbora nalohovikh platezhei v Svodni biudzhet [TOP-100 largest taxpayers in terms of tax payment collection to the consolidated budget]. Hazeta «Bіznes» – Newspaper «Business», 2016, № 9 (1204). Retrieved from companies/top_100_nalogoplatelshchikov_ukrainy-280575/ [іn Russian].

8. Pid chas revizii na DP «Ukrspyrt» ta pidpryiemstvakh kontsernu bulo vyiavleno zbytkiv na sumu 880 mln hrn. [During the revision of the PE «Ukrspirt» and enterprises of the group, losses amounting to 880 million UAH were revealed], Derzhavna audytorska sluzhba Ukrainy – The state audit service of Ukraine, 29.09.2015. Retrieved from [іn Ukrainian].

9. OECD (2014). Consumption Tax Trends 2014 : VAT/GST and excise rates, trends and policy issues. Retrieved from [іn English].

10. Ernst & Young (2016). Indirect tax developments in 2016. Retrieved from GL/en/Services/Tax/VAT--GST-and-other-sales-taxes/ey-indirect-tax-developments-in-2016 [іn English].

11. WHO (2015). World Health Organization report on the global tobacco epidemic 2015. Retrieved from [іn English].

12. Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part, 21.03.2014. Retrieved from L/?uri=CELEX :22014A0529 (01) [іn English].

13. Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC. Retrieved from EN/TXT/?uri=celex :32008L0118 [іn English].

14. Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages. Retrieved from EN/TXT/?uri=celex :31992L0083

15. Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco. Retrieved from TXT/?uri=celex :32011L0064 [іn English].
How to Cite
Kasperovich, J. (2018). THE EXCISE POLICY IN THE SYSTEM OF STATE ECONOMIC SECURITY. Strategic Priorities, 39(2), 34-45. Retrieved from