Analytical note on comparative law on the compliance of the proposals regarding amendments to the Tax Code of Ukraine on increasing excise tax rates with Ukraine's European integration obligations

Abstract. Results of legislative initiatives research to increase excise tax rates to determine the level of its compliance with Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco have been presented in the analytical note. The experience of certain European countries in applying specific and ad valorem excise tax rates has been researched.

Key words: tobacco products, cigarettes, excise tax, ad valorem rate, specific rate.

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05/2024