Цифровізація обліку та контролю акцизного податку: сучасний стан та перспективи розвитку
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Дата
2026
Назва журналу
Номер ISSN
Назва тому
Видавець
Гельветика
Анотація
У науковій статті досліджено концептуальні засади та практичні аспекти трансформації механізмів адміністрування акцизного податку в умовах розбудови цифрової економіки. Систематизовано наявні цифрові інструменти та їх вплив на бухгалтерський облік платників податків. Проаналізовано механізм функціонування СЕАРП/СЕ та етапи його розвитку, охарактеризовано переваги й недоліки системи. Сформовано класифікацію основних електронних реєстрів, що використовуються в системі обліку та контролю акцизного податку. Висвітлено обмеження декларативної моделі контролю за обігом алкогольних напоїв та тютюнових виробів, що базується на паперовому маркуванні та частковому використанні РРО/ПРРО. Обґрунтовано необхідність переходу до системи «еАкциз» для побудови прозорої цифрової екосистеми податкового контролю, спрямованої на протидію тіньовому ринку. Наведено порівняльну характеристику цифрових систем адміністрування в розрізі видів підакцизної продукції. Запропоновано заходи з удосконалення обліку та контролю акцизного податку в умовах цифровізації.
The relevance of the topic is driven by the critical need to overcome the high level of shadow activity in the market of excisable goods through the transformation of traditional administration methods into modern digital forms of accounting and control. Improving the functionality and integration of digital tools is a strategically important task for minimizing budget losses and ensuring stable revenue for the State Budget of Ukraine. The purpose of the article is to study the theoretical and methodological foundations and practical aspects of the digitalization of excise tax accounting and control, as well as the transformation of excise tax administration mechanisms under the current conditions of national economy's digitalization. To solve the research objectives, the following scientific methods were applied: analysis and synthesis, comparison and generalization, and a systems approach. The study systematizes existing digital instruments and assesses their impact on taxpayers’ accounting systems. Special attention is paid to the functioning of the Electronic Administration System for Fuel and Ethyl Alcohol (SEARP and SE) as a preventive tax control mechanism based on the automatic blocking of operations without sufficient tax coverage. The advantages of the electronic system are described and limitations that reduce its effectiveness from the perspective of accounting and information support for taxpayers’ tax reporting are identified, and recommendations for overcoming them are formulated. The limitations of the declarative control model for alcoholic beverages and tobacco products, which relies on paper excise stamps and partial use of cash registers (PTR/ePTR), are identified. The necessity of transitioning to the e-Excise system is substantiated, with DataMatrix codes and Track & Trace technology serving as its conceptual basis for ensuring product traceability at all stages of circulation. It is found that the effectiveness of eExcise implementation will depend on the digital capabilities of business and the state’s ability to complete the development of high-quality and functional software. A comparative description of digital excise tax administration systems depending on the objects of control is provided. The proposed measures have practical significance for improving excise tax accounting and control under digitalization conditions.
The relevance of the topic is driven by the critical need to overcome the high level of shadow activity in the market of excisable goods through the transformation of traditional administration methods into modern digital forms of accounting and control. Improving the functionality and integration of digital tools is a strategically important task for minimizing budget losses and ensuring stable revenue for the State Budget of Ukraine. The purpose of the article is to study the theoretical and methodological foundations and practical aspects of the digitalization of excise tax accounting and control, as well as the transformation of excise tax administration mechanisms under the current conditions of national economy's digitalization. To solve the research objectives, the following scientific methods were applied: analysis and synthesis, comparison and generalization, and a systems approach. The study systematizes existing digital instruments and assesses their impact on taxpayers’ accounting systems. Special attention is paid to the functioning of the Electronic Administration System for Fuel and Ethyl Alcohol (SEARP and SE) as a preventive tax control mechanism based on the automatic blocking of operations without sufficient tax coverage. The advantages of the electronic system are described and limitations that reduce its effectiveness from the perspective of accounting and information support for taxpayers’ tax reporting are identified, and recommendations for overcoming them are formulated. The limitations of the declarative control model for alcoholic beverages and tobacco products, which relies on paper excise stamps and partial use of cash registers (PTR/ePTR), are identified. The necessity of transitioning to the e-Excise system is substantiated, with DataMatrix codes and Track & Trace technology serving as its conceptual basis for ensuring product traceability at all stages of circulation. It is found that the effectiveness of eExcise implementation will depend on the digital capabilities of business and the state’s ability to complete the development of high-quality and functional software. A comparative description of digital excise tax administration systems depending on the objects of control is provided. The proposed measures have practical significance for improving excise tax accounting and control under digitalization conditions.
Опис
Ключові слова
облік, податкова звітність, податковий контроль, виробник, імпортер, цифровізація адміністрування акцизного податку, СЕАРП та СЕ, ЄРАН, електронна акцизна накладна, електронна акцизна марка, система еАкциз, accounting, tax reporting, tax control, digitalization of excise tax administration, manufacturer, importer, Electronic Administration System for Fuel and Ethyl Alcohol (SEARP and SE), electronic excise invoice, electronic excise stamp, e-Excise system
Бібліографічний опис
Тенюх З. Цифровізація обліку та контролю акцизного податку: сучасний стан та перспективи розвитку [Текст] / З. Тенюх, Я. Кріль, Х. Демків // 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.]. – 2026. – № 1 (22). – С. 71–79. – DOI: https://doi.org/10.32782/dees.22-11