Academic literature on the topic 'Excisable goods circulation'

Introduction. Illegal trade in alcoholic beverages / tobacco products deprives the state of tax revenues and increases the availability of such excisable goods around the world, undermining the goals of social policy. In this regard, the most urgent issue is the introduction and implementation of effective control strategies for the circulation of such goods based on the assessment of their illegal circulation. Accordingly, the urgent issue is the development of a methodology for assessing such illegal circulation and its use in the practice of fiscal authorities, it will allow obtaining information on the volume of non-receipt of excise tax and the effectiveness of controls on illegal circulation. Proceeding from the peculiarities of the development of the alcohol and tobacco segments of the excisable goods market in Ukraine, the authors of the article have developed and proposed a Methodology for assessing the illegal circulation of such excisable goods, it involves the use of macro methods, in particular, the method for estimating the implementation and method of estimating tax revenue losses. The source data base of the Methodology was provided by the official statistics of the State Statistics Service of Ukraine, the United Nations Trade Commerce Statistics Database, WHO data and the Second Global Adult Tobacco Survey. The purpose of the article is a development of methodology for statistical estimation of the volumes and share of illicit market for tobacco and alcohol and tax gap from such treatment. Results. The proposed methodology consists of four stages, which provide for the determination of the volume of consumption of alcoholic beverages / tobacco products and their sales in the retail chain; trade gap and adjusting the volume of sales of cigarettes in the retail chain; volumes and shares of illegal circulation; the tax break and its share in total tax revenues. Conclusionof the evaluation of the illegal circulation of alcoholic beverages and tobacco products according to the Methodology is indicate about the significant part of them from the legal market of such excisable goods, which was made up 36% for alcoholic beverages on average for 2012–2016, and for tobacco products in the scenario, adjustment of sales volume for trade the gap was 19,3%, in the scenario without adjustment was 13,1%. In turn, the share of losses of excise tax and VAT receipts from illegal circulation of alcoholic beverages / tobacco products was 4,8% in total tax revenues during the analyzed period in the first scenario and in the second scenario was 4,4%.

The article deals with the problematic issues of determining the peculiarities of implementation of rulings on cases of administrative offenses in the sphere of circulation of excisable goods. The nuances of calculating the terms of execution of the resolution in the case of administrative offenses are determined, as well as the reasons for delaying its execution for a term of up to one month. Іntroduction reveals the relevance of research into problematic issues of enforcement of administrative offenses in the field of excise goods circulation, as well as reveals the state of research in this area. All of the above determines the relevance of research on the administrative offenses in the sphere of circulation of excisable goods. Purpose of the article is to investigate the peculiarities of such a stage of administrative offenses in the enforcement of rulings. Results of the article substantiate that the content of the request for enforcement of the enforcement order is not a one-off action, but a specific activity of the authority or official who made it, consisting, first, of timely delivery or sending to the offender a copy of the administrative decision , explanations to the offender of the order and conditions of its execution; second, timely submission of the decision to the executing authority; third, the control over the enforcement of the decision imposing administrative penalties and resolving other issues such as: delay of execution, suspension of enforcement, statute of limitations, etc. Conclusions state that the enforcement of the decision imposing an administrative penalty should be carried out within three months, which are specified in the legislation. This term should be considered as the general statute of limitations on the enforcement of rulings on imposition of administrative penalties, and "appeal to enforcement" cannot be considered as a fact of sending a decision to the executing authority within three months. The expiry of the three-month period from the date of the ruling should make it impossible to continue its implementation.

The research subject includes the theoretical basis and mechanism of excise policy formation and realization. The study aims to determine the priorities of excise policy development in the context of developing its regulatory impact on economic processes and increasing the fiscal potential of excise duty. Methods. In order to achieve the appropriate tasks, we used a set of methods and approaches that helped to ensure the conceptual unity of our investigation. The systemic and structural approaches, generalization methods, analytical evaluation, synthesis, comparison, scientific abstraction are applied. Results. The fiscal significance of the excise tax in the OECD countries and Ukraine for the last two decades has been determined. The main stages of excise policy development in 2001–2021 are systematized. The volumes of illegal circulation of excisable goods and losses of tax revenues are analyzed. Finally, the priorities of the excise policy are substantiated. Practical implications. Tax policy and instruments of its implementation. Conclusions. Ukraine could use the foreign experience of floating excise tax on fuel in a period of high and rising prices for petroleum products. It is necessary to eliminate the fundamental reason for expanding the illegal tobacco market - a significant difference in the growth rate of cigarette prices (primarily due to the rising tax burden) and household income. Therefore, it is reasonable to change the current schedule of excise duty rates by revising them and slowing down the growth from 20% to 10-12% annually. Furthermore, it is actually to return criminal liability for the illegal movement of tobacco products across the customs border of Ukraine. It is necessary to increase further the institutional capacity of the State Customs and State Border Services. The government should improve the institutional environment for the e-commerce of excisable goods. The priority direction of the taxation development of alcoholic beverages and tobacco products is introducing an automated control system over their production and circulation (electronic excise stamp). A further increase in the tax rate on alcohol should be taken with caution, understanding the potential threats to reduce legal production, and replacing this niche with counterfeiting, which will lead to lower revenues or a tiny increase. The main criterion for collecting excise tax for cars should be technical and operational characteristics related to fuel efficiency.

Background.The tobacco taxation policy’s fiscal efficiency should be compre­hensively examined, taking into account both the criteria for the amount of the collected tax revenues to the budget system and the specific share of the hidden tax base, which is part of the shadow economy. The analysis of recent research and publications has shown that despite the availability of some scientific investigations, it is advisable to further develop the main provisions on the tobacco excise tax collection for Ukraine, taking the current market trends and the potential threats into account. The aim of this article is to assess the potential development challenges for the domestic tobacco market and to develop both scientific and practical proposals to increase the fiscal and regulatory effectiveness of the excise tax on tobacco and tobacco products. Materials and methods. In the course of research, the system approach, the methods of analytical estimation, synthesis, economic and mathematical modeling, and scientific abstraction were used. Results. The directions for the further improvement in the tobacco excise taxation practice were offered, taking into account its fiscal and regulatory aspects. The modern peculiarities of the development of the tobacco products market in Ukraine were determined. The main causes and consequences of the illicit excisable goods’ production and circulation have been studied. The excise tax potential index’s calculations without the implementation of systematic measures in the field of counteracting the illicit market were presented. The government policy’s vectors in the field of reducing the cigarette market’s shadow segment have been identified. Conclusion. Taking the excisable goods shadow market’s indicators and its expansion potential into account, the balanced adjustments of the state fiscal policy is important. Counteracting the illicit tobacco and tobacco products trafficking is an important element of the national and economic security strategy. It is advisable to systematize the reliable information on the prevalence of smoking, consumer preferences and the relevant products’ consumption intensity in the territorial context, and the illicit market share as well. On the part of the authorized state institutions, the priority measures are modeling the supply and demand for tobacco products; systematization of information on its illegal circulation; description of the modus operandi of the main participants in the shadow market of tobacco and tobacco products; assessment of institutional capacity, transparency and accountability of fiscal and other authorized bodies for counteracting illicit products trafficking.

Indonesia as a developing country, one of whose income is through Customs and Excise levies, the responsibility of which will be borne by the apparatus of the Directorate General of Customs and Excise, such as cigarettes. However, there are still many cigarette factories or entrepreneurs who commit violations in the form of distributing cigarettes without excise in Indonesia. The purposes of this study are to analyze the legal regulation of the circulation of excise-free cigarettes in Indonesia and law enforcement efforts against the distribution of excise-free cigarettes in Indonesia. This research method is a normative legal research method with a conceptual approach. The technique of collecting legal materials used in this research is by recording in the documentation. Sources of legal materials used in the form of primary, secondary, and tertiary legal sources. After the data was collected, then analyzed systematically, the results of the study revealed that the circulation of cigarettes without excise in Indonesia is regulated in Article 4 which states that cigarettes are excisable goods because they are processed tobacco products and Article 29 of Law Number 39 of 2007 which states that goods are subject to excise. must be attached with excise stamps or affixed with other signs of payment of excise duty to be offered, delivered, sold, or made available for sale. Law enforcement efforts against excise-free cigarettes in Indonesia include preventive (prevention) and repressive (enforcement) law enforcement efforts. Law enforcement against the distribution of cigarettes without excise may be subject to criminal penalties in the form of imprisonment and fines which are cumulative (combined) criminal penalties.

The article is focused on the research of the directions for reforming the national legislation in the sphere of introduction of administrative liability for illegal trade in fuel. The methodological basis of the presented scientific work is the systematic approach and systematic analysis. The authors have offered understanding of the main components of the author’s mechanism of administrative liability: the legal norm establishing liability, its legal composition, the subject of application of the norm and its procedure. The authors have analyzed specific features of fuel as a specific subject of administrative and legal protection caused by its relation to the group of excisable goods. The qualifying features of illegal trade in fuel, their correlation with the available corpus delicti of offenses under the Code of Ukraine on Administrative Offenses have been studied. The emphasis has been placed on the issue of bringing to administrative liability for illegal fuel trade. Particular attention has been paid to the shortcomings of the objective aspect of a number of offenses (articles 160, 161, 164 of the Code of Ukraine on Administrative Offenses). Thus, it has been emphasized that the main disadvantage of applying the art. 160 of the Code of Ukraine on Administrative Offenses (sale “from hands” in the places not established for this purpose) is the inconsistency of its objective aspect with the common actions of the offender, when the illegal sale of fuel is carried out in the prescribed place, but without the necessary permits. In turn, the disposition of the art. 161 of the Code of Ukraine on Administrative Offenses (illegal supply or purchase of gasoline or other fuels and lubricants) covers only the illegal supply or purchase of gasoline or other fuels and lubricants belonging to state or public enterprises, institutions and organizations, without features of embezzlement. Due to the above, its provisions cannot be applied during the circulation of fuel belonging to individuals. Similarly, the main disadvantage of the application of the art. 164 of the Code of Ukraine on Administrative Offenses (violation of the procedure of economic activity) while illegal sale of fuel, there is a need to prove the regularity of such activities, i. e. its implementation at least three times a year. To confirm this position, the authors have analyzed and presented court practice, with the reference to the Unified State Register of Court Decisions. To solve the outlined problems, it has been offered to supplement the Code of Ukraine on Administrative Offenses with a new norm that provides administrative liability for the violation of the established procedure for fuel trade – the art. 161-1 of the Code of Ukraine on Administrative Offenses. The objective aspect of this offense should cover one-time actions related to the facts of illegal sale of fuel without the necessary permits (like the disposition of the art. 156 of the Code of Ukraine on Administrative Offenses, which provides liability for the sale of other excisable goods (alcohol and tobacco) without appropriate permits).

Дисертаційне дослідження присвячено визначенню адміністративно-правових засад адміністрування податків у сфері обігу підакцизних товарів, а також виробленню пропозицій щодо вдосконалення національного законодавства в цій сфері. Розкрито загальну сутність адміністрування податків у сфері обігу підакцизних податків, визначено мету, завдання, функції та принципи цієї діяльності. Схарактеризовано систему суб’єктів відносин у досліджуваній сфері, зокрема розмежовано суб’єкти адміністрування податків та платників податків. Встановлено об’єкт і предмет, форми, методи та процедури адміністрування податків у сфері обігу підакцизних товарів. Виокремлено низку актуальних проблем та окреслено перспективні напрями вдосконалення адміністративного законодавства, яке регламентує відповідне адміністрування податків. Зауважено, що вдосконалення адміністрування податків у сфері обігу підакцизних товарів повинно розпочинатися із запровадження засад публічного адміністрування в цій сфері, що має виражатись у зміні підходів до суб’єктів відповідної діяльності як до надавачів послуг платникам податків та має відображатися на законодавчому рівні у відповідних формулюваннях і способах взаємодії. The thesis focuses on defining the administrative and legal ground for tax administration in excisable goods circulation, as well as on developing proposals for improving national legislation in this sphere. The work reveals the general essence of tax administration in the sphere of excisable goods turnover, defines the goal, objectives, functions, and principles of this activity. The system of subjects of relations in the area under consideration is disclosed and characterized. The object and subject, forms, methods, and procedures for administering taxes in the sphere of excisable goods circulation have been established. A number of topical problems in the area under study are highlighted and promising directions for improving the administrative legislation governing the corresponding taxes administration are outlined. It was emphasized that the improvement of tax administration in the excisable goods circulation area should begin with the introduction of the public administration foundations in this area, which should be expressed in a change in approaches to the subjects of relevant activities as providers of services to taxpayers and should be reflected at the legislative level in the appropriate formulations and models of interaction.