Fiscal and regulatory capacity of excise tax in the case of the taxation of tobacco products
DOI:
https://doi.org/10.15587/2313-8416.2015.39006Keywords:
excise tax, tobacco products, smuggling, consumer spending, tax ratesAbstract
Article is devoted to assessing the fiscal and regulatory effects of excise tax in the context of its impact on the production and consumption of tobacco products. The assessments of the volume of tobacco production, consumption, excise tax on their needs, the volume of smuggling were given. The foreign experience in excise taxation of tobacco products was analyzed. The prospects for implementation of the fiscal and regulatory capacities of excise tax in the context of the taxation of tobacco products were proved
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