Анализ и совершенствование акцизного налогообложения табачной продукции в Российской Федерации

Abstract

В данной статье рассматривается регулирование производства и реализации табачной и никотиносодержащей продукции в Российской Федерации при помощи акцизного налогообложения. Актуальность темы обусловливается тем, что в последнее время обострилась ситуация употребления табачной и никотиносодержащей продукции значительной частью несовершеннолетних граждан, что ставит под вопрос эффективность реализации регулирующей функции акцизного налогообложения.

This article discusses the regulation of the production and sale of tobacco and nicotine-containing products in the Russian Federation through excise taxation. The relevance of the topic is due to the fact that the situation of the use of tobacco and nicotine-containing products by a significant part of minors has recently worsened, which calls into question the effectiveness of the regulatory function of excise taxation. Excise taxes included in the cost of goods harmful to human health represent not only an additional source of income for the state budget, but also a way to regulate the consumption of products from this category of improving human health, by increasing the price of these products, thereby reducing the volume of their purchase, consequently reducing. The article analyzes the volume of production and sales, as well as the level of consumption of tobacco and nicotine-containing products per capita in the Russian Federation. The fiscal and regulatory functions of the excise tax are considered, conclusions are drawn about the effectiveness of the implementation of these two functions. Proposals have been formulated to improve excise taxation of tobacco and nicotinecontaining products in the Russian Federation.