Особливості моніторингу руху підакцизних товарів у країнах ЄС

Abstract

У роботі описана система контролю за переміщенням підакцизних товарів у країнах ЄС, її принцип функціонування та нормативно-правове забезпечення. Визначено, що ця система базується на таких інститутах, як фінансова гарантія та електронний адміністративний документ. З'ясовано, що основними перевагами застосування системи є можливість відстеження руху підакцизних товарів (як для відправника, так і для одержувача), а також полегшення аудиту та контролю за допомогою більш ефективної та якісної документації, пов'язаної з таким переміщенням. Introduction. Currently, one of the promising directions for improving the state regulation of the excisable goods market is to increase the effectiveness of carrying out factual inspections of excise goods market participants, including through the use of remote control instruments; improvement of special reporting on the production and sale of excisable goods as an integral part of the formation of a single information array of data for the implementation of procedures for monitoring the movement of excisable goods from the manufacturer to the final consumer. The purpose is a developing of the best practice automated market surveillance of excisable goods in EU countries. Results. In this article is study out that for the administration of excise duty taxes in the EU countries in the mode of deferred payment there is functioning of the institute of excise warehouses and Excise Movement and Control System. It has been determined that the movement of excisable products between diff event EU countries involves the registration of digital documents in the electronic systems of the sending country and destination country. The main components of the EMCS, the legal and regulatory framework for its functioning, and the geographical structure of the permits issued for the movement of excisable goods are described. Conclusions. The advantages and disadvantages of functioning of EMCS are revealed. The disadvantages include the lack of: methods for assessing the risks of illegal movement of excisable goods; regular reporting on trafficking and fraud; A Unified Methodology for Assessing the Illicit Market The benefits of EMCS are to reduce the cost of tax audits and facilitate access to information for risk monitoring, better coordination and cooperation between the Member States in cross-border fraud cases.