Management of budget flows from excise taxation in Ukraine

Abstract

The article aims to identify possible directions for improving the management of budgetary flows from excise taxation in Ukraine to implementing the state's fiscal and socio-economic tasks through tax revenues. Using the method of analysis of hierarchies, a choice was made of an option for a possible adjustment of excise tax rates on alcoholic products, tobacco products, or the introduction of an excise tax on soft drinks and food products with high sugar content. The method used allowed taking into account the conditions of military aggression on the part of Russia, under which the modern financial system of Ukraine operates. The results obtained by the hierarchy analysis method contribute to balanced decisions in the process of budget flows, and their accounting in the excise taxation system ensures the choice of a reasonable level, tax rates, and the introduction of new types of taxes. The results of assessing the volume of revenues and excise tax based on the results of the implementation of the Consolidated Budget of Ukraine, the State Budget of Ukraine, and the share of excise tax in the budgets of some European countries, in particular, France and Germany, allowed identifying the problems and directions for a balanced and uniform movement of budget revenue streams from excise taxation. The implementation of these steps is associated with the improvement of the management of the movement of budgetary flows from excise taxation in order to eliminate obstacles to the development of the business of manufacturers of excisable goods.