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Kurmakaeva E. S., Ryndina A. O. The Analysis of the Excise Taxes’ Use Concerning Goods Importation into the Territory of the Russian Federation in Terms of the EAEU Membership. Izv. Saratov Univ., Economics. Management. Law, 2019, vol. 19, iss. 4, pp. 394-399. DOI: https://doi.org/10.18500/1994-2540-2019-19-4-394-399
The Analysis of the Excise Taxes’ Use Concerning Goods Importation into the Territory of the Russian Federation in Terms of the EAEU Membership
Introduction. Excise tax is one of the most important taxes in the Russian tax system, which performs fiscal and regulatory functions. Its features include a limited list of excisable goods for which there is stable demand and consumption that the government is trying to regulate. A special group of goods consists of marked excisable goods: alcohol and tobacco products. Concerning them, disputes most often arise in connection with the peculiarities of their customs clearance. The importance of labeling is determined by the need to control the quality of these types of goods and the legality of their production. Theoretical analysis. The article analyzes the excise taxes levied on the state tax system for certain types of excisable goods imported into the Russian Federation, as well as tax rates on certain types of excisable goods in the Russian Federation and EAEU members. Similar features and differences in the system of excise taxation of the Russian Federation and Kazakhstan, Belarus, Armenia and Kyrgyzstan are revealed. Discussion of results. The study concluded that differences in excise taxation of EAEU member countries lead to imbalances in the development of a common customs and economic space and increase the influence of smuggled products on the excisable goods market. The absence of uniform excise rates in the EAEU member countries complicates the control in the field of taxation of foreign economic activity and negatively affects the integration process.
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