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Published in journal "Taxes and Taxation", 2015-1 in rubric "FEDERAL TAXES AND LEVIES COLLECTED FROM ORGANIZATIONS", pages 26-31.
Resume: The article focuses on excise taxes and the existing mechanism of their application. Excise taxes are an important factor in the country’s economy and its social sphere. Therefore, the improvements in excise taxation are highly relevant. The author considers such issues as the impact of excise duty on certain processes in the economic and social spheres of the society as well as ways to improve it. Special attention is paid to the study of state tax policy in the field of excise taxation. The state tax policy pursues primarily the fiscal objective, i. e. to provide stable revenues to the state budget. However, the experience shows that the excise tax accounting for a significant part of the price influences processes of production and consumption of excisable goods, thereby it becomes a certain regulator of economic and social processes. In this context, the study of the excise taxes is highly relevant. To examine the practice of levying excise taxes, the work uses the methods of analysis and synthesis, positive and normative analysis, and logical method. The author’s contribution in the field of excise taxes consists in revising the registry of excisable products, establishing a different allocation of liability for the payment of excise duty between all participants of the production process. Also, the study points out that ultrahigh excise rates results in the consumption of low-quality alcohol, and consequently, negatively affects the health of citizens of the Russian Federation. In conclusion, the author proposes to amend the regulations pertaining to calculating and levying excise taxes.
Keywords: excise taxes, excisable goods, excise tax levying mechanism, practice of excise taxation, excise tax payers, tax policy, alcohol market, legalization of business tax proceedings, mechanism of excise tax payment.
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