Адміністрування акцизного податку з реалізації пального: стан і перспективи розвитку
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Дата
2025
Назва журналу
Номер ISSN
Назва тому
Видавець
Видавничий дім «Гельветика»
Анотація
Акцизний податок на пальне є важливим елементом податкової системи, який забезпечує значну частину державних доходів. Проте ефективність його адміністрування ставить перед податковими органами низку викликів. У статті проаналізовано основні проблеми, пов'язані з адмініструванням акцизного податку на пальне, зокрема недосконалість законодавства, складність адміністративних процедур та вплив тіньового ринку. Особливу увагу приділено інноваційним підходам до вирішення цих проблем, таким як цифровізація процесів, впровадження електронних сервісів та використання блокчейн-технологій. Розглянуто міжнародний досвід у сфері адміністрування акцизів, який дозволяє виявити кращі практики для удосконалення національної системи. У статті запропоновано рекомендації для покращення ефективності адміністрування акцизного податку на пальне, що сприятиме збільшенню державних доходів та боротьбі з нелегальними схемами.
The article explores the specifics and challenges of excise tax administration on fuel within the context of modern fiscal governance. The purpose of the study is to investigate the current state of administrative mechanisms for excise taxation on fuel, identify major obstacles to effective control, and outline practical approaches to enhance transparency and efficiency. The relevance of this topic lies in the increasing importance of fuel taxation as both a fiscal and regulatory instrument, particularly in the face of climate challenges and shadow market pressures. The study is based on the analysis of legislative frameworks, current administrative procedures, and comparative international practices, with emphasis on digitalization trends and automation tools. The methodology involves a systemic approach to classify key administrative problems and evaluate innovative technological solutions for tax control, including electronic reporting, real-time monitoring, integration with accounting systems, and the use of blockchain and crowdsourced data. The results demonstrate that the complexity of legal regulations, administrative burdens, and the scale of illicit fuel trade significantly undermine fiscal performance. The article highlights that consistent digital transformation and legislative refinement are crucial for overcoming these inefficiencies. It also identifies several promising practices from countries such as Sweden, Germany, and Singapore, where electronic systems ensure better traceability and enforcement. Particular attention is paid to the integration of smart technologies, which reduce human error and improve the responsiveness of control systems. The proposed improvements are aimed at reducing fiscal losses, optimizing tax administration processes, and supporting the development of a sustainable tax environment. Practical significance is reflected in the proposed steps to enhance tax administration: creation of analytical centers, legislative amendments, adoption of smart control systems, and broader public-private cooperation. These measures are expected to improve fiscal discipline, reduce shadow operations, and contribute to a more competitive and transparent energy market in Ukraine. The article is valuable for policymakers, tax authorities, and scholars focused on public finance modernization and effective tax governance.
The article explores the specifics and challenges of excise tax administration on fuel within the context of modern fiscal governance. The purpose of the study is to investigate the current state of administrative mechanisms for excise taxation on fuel, identify major obstacles to effective control, and outline practical approaches to enhance transparency and efficiency. The relevance of this topic lies in the increasing importance of fuel taxation as both a fiscal and regulatory instrument, particularly in the face of climate challenges and shadow market pressures. The study is based on the analysis of legislative frameworks, current administrative procedures, and comparative international practices, with emphasis on digitalization trends and automation tools. The methodology involves a systemic approach to classify key administrative problems and evaluate innovative technological solutions for tax control, including electronic reporting, real-time monitoring, integration with accounting systems, and the use of blockchain and crowdsourced data. The results demonstrate that the complexity of legal regulations, administrative burdens, and the scale of illicit fuel trade significantly undermine fiscal performance. The article highlights that consistent digital transformation and legislative refinement are crucial for overcoming these inefficiencies. It also identifies several promising practices from countries such as Sweden, Germany, and Singapore, where electronic systems ensure better traceability and enforcement. Particular attention is paid to the integration of smart technologies, which reduce human error and improve the responsiveness of control systems. The proposed improvements are aimed at reducing fiscal losses, optimizing tax administration processes, and supporting the development of a sustainable tax environment. Practical significance is reflected in the proposed steps to enhance tax administration: creation of analytical centers, legislative amendments, adoption of smart control systems, and broader public-private cooperation. These measures are expected to improve fiscal discipline, reduce shadow operations, and contribute to a more competitive and transparent energy market in Ukraine. The article is valuable for policymakers, tax authorities, and scholars focused on public finance modernization and effective tax governance.
Опис
Ключові слова
акцизний податок, пальне, адміністрування податків, законодавство, цифровізація, автоматизація, блокчейн-технологія, excise tax, fuel, tax administration, legislation, digitization, automation, blockchain
Бібліографічний опис
Тесленко, М. Адміністрування акцизного податку з реалізації пального: стан і перспективи розвитку [Текст] / М. Тесленко // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [редкол.: О. Ю. Кудріна (гол. ред.), В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2025. – № 3 (18). – С. 282–287. – DOI: https://doi.org/10.32782/dees.18-43