Excise Regulation of Production and Turnover of Tobacco Products in Ukraine

In the article is analyzed the fiscal and regulatory functions of the excise tax on tobacco products. Is suggested proposals for the further development of Ukraine's excise policy in this area by based on the review of the framework directive documents of international organizations (World Bank, WHO, the EU and others), as well as the analysis of the current situation with excise regulation and control trafficking and production of tobacco products in Ukraine.