Лопатовський, В.Г.Вакулова, В.О.Lopatovskyy, V.Vakulova, V.2018-03-212018-03-212017Лопатовський В. Г. Особливості удосконаленя податкового контролю акцизного податку / В. Г. Лопатовський, В. О. Вакулова // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 3, т. 1. – С. 129-132.https://elar.khmnu.edu.ua/handle/123456789/6234В статті розглянуто сутність податкового контролю акцизного податку та досліджено роль контролюючих органів, які його здійснюють. Визначено порядок проведення камеральної та документальної перевірки акцизного податку, а також узагальнено напрями удосконалення податкового контролю акцизного податку.We discussed the essence of the tax control of excise tax and investigates the role of the control bodies that carry it out in the article. We determined the procedure of carrying out of the documentary and commercial check of the excise tax and generalized the directions of improvement of the tax control of excise tax. We considered the types of tax control of excise tax, analyzed peculiarities of carrying out of office and documentary off-site tax inspections. We determined the terms of carrying out of the office tax audit of the excise tax, the peculiarities of the process of verification of the Declaration on excise tax. We considered the algorithm of documentary checking of excise tax. We described the main reasons that encourage business entities to lower tax obligations on excise taxes. We proposed the ways of improving the tax control of excise tax. The regulatory and legislative framework for tax control of excise tax needs to be improved due to the large number of violations in the taxation of this tax. The main reasons that encourage business entities to undercut the tax obligations to pay excise taxes are: illegal business conduct on the territory of Ukraine, illegal conduct of transactions in the field of foreign economic activity, corruption actions of officials of economic entities, deliberate understatement of the tax base of excise duty tax, cases of financial fraud and tax evasion of economic entities. Among the ways to improve the tax control of excise taxes, it is expedient to note the following: 1) reduction of tax pressure on taxpayers, while finding ways to expand the tax base; the reduction of the excise tax rate, which, as a result, will allow the withdrawal of entrepreneurial activity in Ukraine from the shadow; 3) Simplification and optimization of procedures for registration of materials as a result of inspections of excise tax; 4) improvement of the quality of service and consulting with excise tax payers; 5) improvement of the system of desk audit as a method of determining the directions and prospects for tax audit of the excise tax that would allow to respond promptly to violations of tax laws and effectively apply appropriate sanctions; 6) regular monitoring of the level of qualification of employees of the controlling bodies in the field of taxation, the provision of decent wages to qualified inspectors.ukподатковий контрольакцизний податокпідакцизний товарконтролюючі органиперевіркаtax controlexcise taxexcisable goodscontrol bodiesinspectionСтаття336.225:673 (447)