Influence of excitive taxation on the growth of the illegal market of tobacco products in the Russian Federation
Salomatina E.V.1
1 Всероссийский научно-исследовательский институт табака, махорки и табачных изделий
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Journal paper
Russian Journal of Entrepreneurship *
Volume 20, Number 3 (March 2019)
* Этот журнал не выпускается в Первом экономическом издательстве
Abstract:
The rapid increase in the cost of tobacco products contributes to an increase not only in the revenue part of the budget, but also in the growth of the shadow sector of the tobacco industry. The article presents the ratio of the production of tobacco products and the amount of excise duties, analyzes the dynamics of changes in the tax base of excise. The illegal market of cigarette products in Russia is characterized. A set of measures to reduce its volume is presented. It should be noted that this article will be interested not only to experts in the field of taxation, but also to all those interested in the issue of excise taxation of tobacco products.
Keywords: tax policy, tobacco industry, excise rates on tobacco products, counterfeit products, harmonization of excise rates
JEL-classification: H29, H21, H25
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Налоговый кодекс Российской Федерации. Часть вторая: от 13.07.2015 № 214-ФЗ, №232-ФЗ (ред. от 10.10.2016)Консультант Плюс. (in Russian). Retrieved from http://www.consultant.ru
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