Formation of budget flows based on the results of excise taxation in Ukraine

Kateryna Romenska


Introduction. In Ukraine, the excise tax is a significant source of revenue for the state budget and local budgets. Excise tax is levied on goods (products) that are not considered essentials and for which the consumer agrees to pay more for their cost. The list of excisable goods may vary depending on the economic situation in the country.

Purpose. The purpose of the research is to identify the areas of financial flows to the state budget and local budgets of Ukraine as a result of excise taxation, expanding the list of excisable goods (products), based on the need to preserve the health of the nation and other social values. COVID-19.

Method (methodology). The set of scientific methods and approaches, including comparison, analysis, system, structural, statistical, which allowed to realize the conceptual unity of the study were used in the research.

Results. With the elimination of undesirable consequences of the current situation with the COVID-19 pandemic as a result of excise taxation, it is possible to expand the list of excisable goods, based on the need to preserve the health of the nation and other social values. Possible options for expanding the list of excisable goods with the definition of the purpose of tax collection and the expected social effect are presented. The possible positive and negative consequences of the introduction of excise tax on soft drinks and foods with high level of sugar content, as well as the stages of reasonable implementation of the excise tax on sugar-containing products and beverages are presented. The need to take into account and assess the social effect or harm in assessing the formation of financial flows of budgets, as the level and quality of life and human development affects its efficiency and hence the structure and volume of consumption and, accordingly, the budget revenue is noted. The need to develop legal requirements for producers to compensate for the social damage caused to the health of the population, to work on production recipes to reduce sugar content, reduce the size of packages, organize educational work with the population and more is emphasised.


excise taxation; budget, budget flows; budget process; fiscal function; social effect

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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