Evaluation of revenues forecasting of excise tax on manufacturing excisable goods in Ukraine in 2019-2021

The publication analyzes the methodological framework of revenue forecasting of excise tax on manufacturing excisable goods (products) in Ukraine. The main principles and procedural aspects of forecasting preparation of excise tax on manufacturing excisable goods (products) in Ukraine are considered.

Also presents the results of independent estimation according to Methodology of excise tax revenues forecasting (order of the Ministry of Finance of Ukraine, dated December 24, 2010, No. 1646).

As a result, it has been found, that this Methodology needs to be revised through changes in tax legislation.

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