Удосконалення аналізу та контролю за ринком алкогольних напоїв в Україні

Abstract

У статті досліджено сучасний стан розвитку алкогольного ринку в Україні. Виокремлено проблеми державного регулювання окремих сегментів цього ринку, а також визначено передумови виникнення нелегального обігу алкогольних напоїв та підходи до оцінювання бюджетних втрат від нього. Обґрунтовано необхідність удосконалення інституційного забезпечення протидії нелегальному обігу алкогольних напоїв поряд з упровадженням нових підходів до здійснення контрольно-наглядової діяльності на алкогольному ринку. Запропоновано інструментарій підвищення ефективності акцизного оподаткування алкогольного ринку.

The article examines the current state of development of the alcohol market in Ukraine. The problems of state regulation of certain segments of this market are highlighted, as well as the preconditions for the emergence of illicit trafficking in alcoholic beverages and approaches to estimating budget losses from it are identified. The tools of increase of efficiency of the excise taxation of the alcohol market are offered. The purpose of this article is to form a set of proposals to improve control over the market of alcoholic beverages by the relevant state competent authorities. The methods used in writing the article include analysis and comparison. The domestic market of alcoholic beverages is one of the most developed in Ukraine, but even today this market is undergoing significant transformations. In this regard, it is important to form basic criteria to verify the correctness of innovations that are planned to be introduced in this area. According to statistics, the level of alcohol production is declining, due to both the decline in consumption of these products and the presence of a range of problems that are permanent. These include a significantlevel of illicit trafficking in alcoholic beverages, the lack of sufficient incentives for the formation of qualitative changes in the structure of production and consumption of alcoholic beverages, as well as the lack of efficiency in using special tools to regulate the alcohol market. According to businessrepresentatives,the increase in the level ofillicit trafficking in alcoholic beveragesis a consequence of higher excise tax rates and market closure for new entrants. This in turn harms not only the public interest, but also the producers of excisable goods. The main issue of ensuring the effectiveness of excise taxation of alcoholic beveragesisthe application of an effective mechanism for control and supervision in the market of alcoholic beverages. One of the tools to increase the effectiveness of control over the circulation of alcoholic beverages is also to improve the licensing of economic entities in this market. In the EU countries, the issuance of individual permits (licenses) for activities in the alcohol market is quite strictly regulated by the formation of appropriate requirements for market participants. Verification of compliance with these requirementsis a measure of tax supervision.