Структура та характерні риси нелегального ринку сигарет в Україні в контексті впливу акцизного навантаження на тютюнові вироби

Abstract

У статті розкрито виклики у сфері справляння акцизного податку з тютюнових виробів, зумовлені розвитком нелегального ринку. Охарактеризовано фактори впливу на нелегальний ринок підакцизних товарів, уникнення оподаткування та податкової оптимізації. Проаналізовано вплив акцизного навантаження на тютюнові вироби, на обсяги нелегального обігу сигарет в Україні. Досліджено джерела походження нелегальних сигарет, а також методи здійснення такої незаконної діяльності. Запропоновано напрями удосконалення державної політики у сфері акцизного оподаткування тютюнових виробів. Inefficient functioning of excise duty policy causes illegal turnover of cigarettes and tax optimization. This reduces the fiscal and regulatory effects of excise duty, causes negative socioeconomic consequences (low-quality illegal excisable products create high risk stopublic health) and prevents the goals of internalization of externalities. The purpose of the article is to analyze the impact of rising excise duty rates on the volume of illicit turnover of cigarettes in Ukraine and to formulate proposals for improving state policy in the field of excise duty taxation of tobacco products. The methodological basis of the study was the use of set of general and special research methods: analysis and synthesis - to detail the subject of study and study its components in integrity and unity; economic analysis and statistics - to establish the peculiarities of the transformation of the domestic market of tobacco products; trend and structural analysis – to study the dynamics and structure of indicators of the market of tobacco products, econometric modeling-to determine the impact of excise tax on the volume of illicit cigarettes; extrapolations in determining the possibility of implementation of existing world experience in the domestic practice of control over the circulation of tobacco products; graphical and tabular methods of visualization -to visualize the processes occurring in the market of tobacco products. During theperiodof2011-2020, the level of excise duty burden on tobacco products gradually increased with rapid and repeated increases during the reporting year in some periods, and in general cut almost 10 times. As a result, taking into consideration the low income of the population, the affordability of the most sold brand of cigarettes among neighboring countries is now one of the lowest. This led to negative processes in the tobacco market in the form of a significant increase in the share of illicit trafficking in cigarettes, which in January-February 2021 reached 12.8 %. Using econometric modeling methods, it was found that an increase in the price of cigarettes by 1 % leads to an increase in their illicit turnover by 1.22 %. In other words, the increase in excise duty rates and, as a consequence, cigarette prices in Ukraine has a significant impact on the volume of illicit turnover in tobacco products. The main forms of evasion, avoidance and tax optimization in the field of production and circulation of tobacco products are identified, which include: counterfeit; smuggling; «cheap whites»; «bootlegging»; promotion of excisable goods in the supply chain without payment and / or partial payment of taxes; sale of tobacco and tobacco products through e-commerce using postal and courier services; replacement when marking the direct object of taxation; dumping. Due to the significant spread of illicit turnover in cigarettes, it is necessary to modernize the tools for controlling the production and circulation of tobacco products. The existence of illicit cigarette trafficking reduces the effectiveness of tax regulation of the tobacco products market, while depriving the state of tax revenues that are crucial for financing public goods. In addition, criminal proceeds of illegal activities are generally used in corrupt schemes of other illegal activities, thereby undermining public safety, good governance and the rule of law. Illegal trade negatively affects the legal market for excisable goods, hinders the competitiveness of law-abiding businesses and undermines the reputation of regulatory authorities. The proposed organizational and legal measures to combat illicit turnover of cigarettes will help to avoid such negative phenomena.