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Information × Registration Number 0220U000246, 0119U000568 , R & D reports Title Improving the system of control over the circulation of tobacco products in Ukraine popup.stage_title Head Novitskaya Nadezhda, Кандидат економічних наук Registration Date 24-01-2020 Organization National university of state tax servise of Ukraine popup.description2 The object of study is the tobacco market of Ukraine. The purpose of the work is to develop proposals for improving the tobacco control system and to formulate recommendations on the implementation of Ukraine's commitments to control the circulation of this group of excisable goods within the framework of international agreements. Methodological basis for the study was the use of a set of general scientific and special methods of research: generalizations and scientific abstraction; historical and logical; extrapolation; spatial; graphical and tabular rendering methods. The general approaches to tobacco control in Ukraine and the leading countries of the world are defined. The current state of excise tax collection is analyzed and the main types of excise tax evasion and evasion, which are illegal circulation of tobacco products, sale of cigarettes at dumping prices, forstoling of tobacco companies, are determined. A new mechanism for anti-wrestling regulation in Ukraine is proposed, which combines the setting of quotas for the sale of excise tax stamps with the introduction of the final date of sale of tobacco products in the wholesale and retail trade. The legal and regulatory support for the application of innovative mechanisms to counteract the illicit circulation of tobacco products in the countries party to the WHO Framework Convention has been investigated. The best practices of the detection and tracking systems are systematized and generalized. Its key elements are distinguished and characterized, the feasibility of separation from the tax verification system is substantiated. Conceptual approaches to creating and implementing a detection and tracking system in Ukraine have been developed. Proposals for the implementation of the EU directives in the national tax legislation and the legislation governing tobacco circulation have been formed, namely the draft law "On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Implementation of the Electronic Tobacco Monitoring System" has been prepared. It is substantiated that maintaining a lower level of excise taxation of the newest tobacco products in comparison with traditional cigarettes in Ukraine under the conditions of dynamic increase of excise tax rates will prevent further tobacco market shadowing and will contribute to the effect of substitution of cigarettes for less harmful for human health products. Product Description popup.authors Коротун В.І. Кощук Т.В. Кравченко І.С. Макаренко В.В. Проценко О.І. Тартачник Н.Г. Хлєбнікова І.І. popup.nrat_date 2020-04-02 Close