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Information × Registration Number 0218U000094, 0115U000938 , R & D reports Title Improving the tax system in a decentralized government. popup.stage_title Head Sokolovska Allа Myhaylovna, Registration Date 07-03-2018 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 TAX HARMONIZATION, IMPLEMENTATION OF THE EU COUNCIL DIRECTIVES TO THE TAX LEGISLATION OF UKRAINE, VALUE ADDED TAX, EXCISE DUTY, ECOLOGICAL TAXES. Subject of research: indirect taxation in the EU and Ukraine. Research objective: to substantiate the ways of improving of the tax legislation of Ukraine regarding the excise taxation in the process of its harmonization with EU legislation. Methods of research: system-structural analysis, analytical, systematization, comparative, methods of dialectical and formal logic. Results and novelty: - availability and origins of two opposite tendencies in the harmonization of VAT rates in the EU are proved: to strengthening of harmonization of standard VAT rates and to decrease in harmonization of preferential tax rates; - priority spheres of coordination of tax policies of EU Member States in the field of the VAT at this stage are specified; - on the basis of the analysis of the coefficients of variation of excise tax rates on cigarettes in EU Member States within 2003-2017 a conclusion about achievement of high degree of harmonization of such relative indicator as an overall minimum excise duty and the non-harmonization of indicators such as cigarette prices and excise yield is substantiated; - it is established that the actual level of excise taxes rates on alcohol and alcoholic beverages in the EU countries is not harmonized, as evidenced by the extremely high coefficients of variation that far exceeds the normative threshold in 33%; - directions of changing the conceptual framework of design of elements of the tax mechanism of energy excise duties in the EU are established; - the directions of approximating the specific excise taxation of alcoholic beverages, tobacco products and energy products in Ukraine to the requirements of the EU directives are determined; - requirements for an effective policy of increasing excise tax rates in Ukraine are formulated; - the regulatory impact of the harmonization of tax legislation in the field of energy products and electricity in Ukraine has been assessed in three possible scenarios, on the basis of which it was concluded that it is necessary to carry out a "moderate" harmonization of 8-12 years, and the effects of this scenario are revealed. Product Description popup.authors Кривохижа В.В. Олейнікова Л.Г. Павленко О.Ю. Петраков Я.В. Райнова Л.Б. Соколовська А.М. Точиліна І.В. Чекіна В.Д. popup.nrat_date 2020-04-02 Close