More efficient taxation in the Russian Federation nowadays

Abstract

The study aims to substantiate the theoretical basis and develop give practical advice as to more effective excise taxation in the Russian Federation. The scientific novelty of the study is the set of suggestions and recommendations to balance excising of alcoholic products and improve its administration at all levels of government of the Russian Federation. The study reveals prerequisites for changing excise rates that are the most easily variable element of taxes. It focuses on the alcohol market as one of the most complex and significant excise products markets. The findings of the analytical research serve to support the economic inex- pedience of further growth of excises in the modern RF. The most important features of the Russian alcohol market are shown in connection with the consumption structure, counterfeit- ing of products and state regulation of production of and dealing in alcoholic substances. The alcoholic products experience of developed countries is also studied from the perspective of its possible application to the contemporary Russian realities. To make administration more efficient, the need for long-term solutions integrating the state information system with corporate excise stamping systems. Local problems with low fiscal performance of excises are ex-emplified by the situation of the Republic of Dagestan.  Legislative and organisational sug- gestions are made to have excises managed more efficiently at the regional level.

Keywords: excises, rates, state regulation, governmental control, alcoholic products, alcohol products