Excise Tax Stamps: Regarding the Relationship of Form, Content, Procedur

Abstract

The relevance of the research topic is due to the state importance of indirect taxes. It must be assumed that the funds from the payment of value added tax and excise tax almost entirely go to the state budget of Ukraine. If the revenues from VAT refer one hundred percent to the sources of the revenue part of the state budget, then the funds from the payment of the excise tax are distributed between the revenues of the state budget of Ukraine and local budgets of Ukraine. That is why it is difficult to overestimate the value of indirect taxes for the formation of a financially capable state. The fact that due to the distribution of funds from the payment of the excise tax, the goal of building an agreed balance of interests at the state and local level is added to the relevance of the research. Excise tax, forming state revenues and revenues of territorial communities, precisely achieves the goal of forming an agreed balance for the implementation of the system of public interests. The purpose of the article is to study the common and distinctive features between those tax levers that are part of the indirect taxation system. That is why it is important to find out the participation of these taxes in the formation of the price, the principles of choosing the type of rate, delimiting the sources of tax revenue, etc. Based on the clarification of these aspects of indirect taxation, a specific aspect regarding the fulfillment of the tax obligation to pay the excise tax is also investigated, namely, the parcel method of paying the excise tax. The specificity of such actions involves the coordination of systematic means of control, analysis of judicial practice regarding the use of excise tax stamps. Violation of procedures for using excise tax stamps causes a number of adverse consequences for taxpayers, recognition of excise goods as unmarked. The research uses a number of methods of scientific knowledge. The method of comparative analysis involves clarifying the common and special features of the value added tax and excise tax mechanisms. The system method allows to consider the problems brought to the scope of scientific research not as isolated features characterizing the tax mechanism, but in a dialectical combination with other elements. Based on this, rational conclusions are formed regarding the analysis of judicial practice in this area of social relations. The reconciliation of the reasons for conducting tax audits with their consequences has been studied. Options for exercising the discretion of the controlling body in these conditions are considered. Special attention is drawn to the fact that in such a case, the possibility of exercising the discretionary powers of the supervisory body must be conditioned by clearly defined legislative boundaries. The options for the behavior of the subject of power must be based on the relevant legal norms. The level and availability of scientific research related to the generalization of the excise tax payment procedure, the state of judicial practice in resolving disputes of this type are analyzed. On the basis of the conducted research, conclusions were made and recommendations were given regarding special approaches in the implementation of reporting obligations in the payment of excise tax. Based on the presence of the payer's offense regarding these obligations, attention is focused on the fact that the adverse consequences for him must be determined by confirmed information regarding the actual use of excise tax stamps by the payer. In addition, the amount of excise tax actually paid must exactly match the figures of the registered declaration for the reporting period.