Aguzarova, F. S. Ways to Raise Excise Revenues to the Russian Federation Budgets

Abstract: Excise duties are an effective component of any financial or tax system. They are the most reliable source of fiscal revenues in any country because excisable goods do not influence the level of population income but included in the product price. The purpose of the present article is to define factors that can raise the role of excises in the revenues to budgets of the Russian Federation. The analysis of the distribution of excisable goods allowed to describe their ratios in the federal budgets and budgets of the Russian Federation constituents. The author of the article proves that the greater volume of excisable goods is paid to the federal budget. In the period under review, excise revenues have had the tendency towards their increasing. To define the factors that increase excise revenues to the budgets, the author of the article used research and searching methods as well as comparative and graphic methods. In conclusion the author defines the main problems and challenges of excise taxation. According to the author, the most acute problem lies in the sphere of alcohol production. This is the problem of illegal sale of alcohol-containing and alcohol products. In order to improve the excisable products, it is necessary to implement measures tightening the supervisory activity performed by the customs authorities, to legalize all excisable goods and introduce tough punitive measures.

Keywords: