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Information × Registration Number 0218U003768, 0117U004361 , R & D reports Title Development of an Integrated System of Counteraction to Shadow Market of Excisable Goods Ukraine in Terms of European Integration popup.stage_title Head Korotun Vololdymyr, Registration Date 18-07-2018 Organization National university of state tax servise of Ukraine popup.description2 The object of research is the market of excisable goods of Ukraine. The purpose of the study is to formulate scientific and practical recommendations for the development of a comprehensive system for counteracting the shadowing of the market of excisable goods (alcoholic beverages and tobacco products) in Ukraine under the conditions of European integration. Methods of scientific research: historical and logical; system-structural and comparative analysis; generalizations and scientific abstraction; extrapolation; spatial; mirror statistics, expert and economical-statistical, scenario; graphical and tabular visualization methods. The scientific novelty and practical significance of the paper is seen in the field of development and synthesis of new theoretical views on the formation of the state excise policy in the context of European integration, the definition of the criteria for its effectiveness, the substantiation of key areas of implementation of reforms in the field of implementation of state policy in the field of control over the production and circulation of excisable goods. The most significant results of the research, which contain scientific novelty, are: to isolate and systematize the main directions of transformation of the current mechanism of excise taxation of Ukraine in the context of the implementation of the Association Agreement with the EU; harmonization of the structure alcohol and alcoholic beverages in accordance with the European Directives in order to fulfill the requirements of the Agreement on Association of Ukraine with the EU; classification of instruments of control and supervision of fiscal authorities in the area of alcohol, alcoholic beverages and tobacco products circulation; determination of the principles of the use of tax mechanisms in order to ensure the economy's shadow economy, as well as systematization of factors influencing the formation of the illegal circulation of alcoholic beverages and tobacco products, with the distinction of advantages and disadvantages of the current control system for such goods; grouping methods for assessing the illegal circulation of alcoholic beverages, the basis of which was the specificity of the toolkit and features of the subject of research; developing a methodology for assessing the illegal circulation of alcoholic beverages and tobacco products on the basis of assessment methods for implementation and losses of tax revenues for the practice of fiscal agencies; outline the main trends in the development of mechanisms for reducing the level of illegal circulation of alcoholic beverages and tobacco products, as well as the peculiarities of their use in developed economies in general and in the EU member states in particular; determination of the main measures for the implementation of Ukraine's commitments on control over the circulation of tobacco products in the framework of international agreements; substantiation of directions of improvement of organizational and methodological support of the state policy in the sphere of control over the production and circulation of alcohol, alcoholic beverages and tobacco products through the implementation of institutional measures and the introduction of new tools for control and supervision activities. Product Description popup.authors Кощук Т.В. Макаренко В.В. Новицька Н.В. Хлєбнікова І.І. popup.nrat_date 2020-04-02 Close