Eng During last 365 days Approved articles: 2113,   Articles in work: 279 Declined articles: 922 
Library
Articles and journals | Tariffs | Payments | Your profile

Aguzarova, F. S. Ways to Raise Excise Revenues to the Russian Federation Budgets

Published in journal "Taxes and Taxation", 2014-3 in rubric "FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS", pages 278-288.

Resume: Excise duties are an effective component of any financial or tax system. They are the most reliable source of fiscal revenues in any country because excisable goods do not influence the level of population income but included in the product price. The purpose of the present article is to define factors that can raise the role of excises in the revenues to budgets of the Russian Federation. The analysis of the distribution of excisable goods allowed to describe their ratios in the federal budgets and budgets of the Russian Federation constituents. The author of the article proves that the greater volume of excisable goods is paid to the federal budget. In the period under review, excise revenues have had the tendency towards their increasing. To define the factors that increase excise revenues to the budgets, the author of the article used research and searching methods as well as comparative and graphic methods. In conclusion the author defines the main problems and challenges of excise taxation. According to the author, the most acute problem lies in the sphere of alcohol production. This is the problem of illegal sale of alcohol-containing and alcohol products. In order to improve the excisable products, it is necessary to implement measures tightening the supervisory activity performed by the customs authorities, to legalize all excisable goods and introduce tough punitive measures.

Keywords: excise, indirect taxes, excisable goods, tax regulations, profit, alcohol-containing products, alcohol products, tobacco products, budget, economy.

DOI: 10.7256/1812-8688.2014.3.11532

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Troyanskaya M.A., Nizamieva Yu.O. Sovershenstvovanie aktsiznogo nalogooblozheniya kak instrumenta nalogovogo regulirovaniya//Rossiyskoe predprinimatel'stvo.-2013.- 14 (236). S. 157-163.
Tokaeva S.K. K voprosu o povyshenii aktsizov//Mezhdunarodnaya nauchno-prakticheskaya konferentsiya Poisk modeli effektivnogo razvitiya: ekonomiko-pravovye aspekty realizatsii strategii modernizatsii Rossii o. Kipr, 2-9 noyabrya 2013 g.
Tokaev N.Kh. Samostoyatel'nost' i avtonomiya ekonomicheskogo razvitiya mestnykh territorial'nykh obrazovaniy/Strategiya ustoychivogo razvitiya regionov Rossii. 2013.- 17. S 230-234.
2-2. S. 60-64. 10.Tegetaeva O.R. Effektivnost' primeneniya stavok aktsizov v mekhanizme aktsiznogo nalogooblozheniya//Upravlenie ekonomicheskimi sistemami, 2012. 3 (39).
Tegetaeva O.R. Rol' aktsiznogo nalogooblozheniya v regulirovanii ekonomicheskikh protsessov//TerraEconomicus. 2012. T.
Tikhonova S.S. Ob osnovnykh napravleniyakh nalogovoy politiki RF na 2014 god i na planovyy period 2015 i 2016 gg.//Bukhuchet v zdravookhranenii.-2013.- 10. S. 6-12.
Dzagoeva M.R. Institutsional'nye osnovy regional'noy nalogovoy politiki: ucheb. posobie: dlya studentov, obuchayushchikhsya po spetsial'nosti "Finansy i kredit"/M. R. Dzagoeva; M-vo obrazovaniya Ros. Federatsii, Sev.-Oset. gos. un-t im. K. L. Khetagurova. Vladikavkaz, 2004.
Aguzarova L.A. Nalogovyy potentsial regiona i povyshenie effektivnosti planirovaniya nalogovykh dokhodov (na materialakh RSO-Alaniya)//Nalogi i nalogooblozhenie. 11. 2013. s. 818-824.
Aguzarova L.A. Metody gosudarstvennogo regulirovaniya protsessov vosproizvodstva sotsial'no-trudovogo potentsiala v depressivnykh regionakh SKFO//Regional'naya ekonomika: teoriya i praktika. 8. 2013. s. 23-28.
Byudzhetnyy kodeks RF. M.: Elit, 2014.
Osnovnye napravleniya nalogovoy politiki RF na 2014 god i na planovyy period 2015 i 2016 godov//SPS Konsul'tant plyus.
Otchetnye dannye zakonov RSO-Alaniya Ob ispolnenii respublikanskogo byudzheta RSO-Alaniya za 2010-2012 gg..
Nalogovyy kodeks Rossiyskoy Federatsii. M.: Elit, 2014.
Ekonomicheskie osnovy nalogovykh otnosheniy//sbornik nauchnykh trudov/M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe gos. byudzhetnoe obrazovatel'noe uchrezhdenie vyssh. prof. obrazovaniya "Sev.-Osetinskiy gos. un-t im. K. L. Khetagurova" ; [redkol.: Aguzarova L. A. (otv. red.) i dr.]. Vladikavkaz, 2011.
http://ria.ru/economy.www.gks.ru.
roskazna.ru.
E.D. Sokolova Pravovoe regulirovanie
byudzhetnoy deyatel'nosti gosudarstva i munitsipal'nykh obrazovaniy
(teoriya i pravotvorchestvo) // Finansovoe pravo i upravlenie. - 2013. - 2. - C. 119 - 135. DOI: 10.7256/2310-0508.2013.2.9868.
Kucheryavenko N.P. Soglasovanie rodovykh i vidovykh konstruktsiy pri regulirovanii byudzhetnykh dokhodov // Finansovoe pravo i upravlenie. - 2014. - 1. - C. 120 - 140. DOI: 10.7256/2310-0508.2014.1.9886.

Correct link to this article:
just copy this link to clipboard