THE EXCISE POLICY IN THE SYSTEM OF STATE ECONOMIC SECURITY

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

Abstract

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.

References

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Published
2018-08-21
How to Cite
Kasperovich, J. (2018). THE EXCISE POLICY IN THE SYSTEM OF STATE ECONOMIC SECURITY. Strategic Priorities, 39(2), 34-45. Retrieved from https://niss-priority.com/index.php/journal/article/view/156