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Improvement of Excise Taxation as a Tool of Tax Regulation


Mariya Troyanskaya, Yuliya Nizamieva
(about the authors)

Troyanskaya Mariya Aleksandrovna – Cand. of Economic Sci., Associate Professor, Associate Professor of Finances Department, Orenburg State University

Nizamieva Yuliya Olegovna – Student of the 4th Course of the Specialty «Taxes and Taxation»,Orenburg State University

Published in:
Russian Journal of Entrepreneurship
– № 14 / July, 2013



Keywords: excise, improvement of legislation on excise duties, tax regulation


Citation:
Mariya Troyanskaya, Yuliya Nizamieva (2013). Improvement of Excise Taxation as a Tool of Tax Regulation. Russian Journal of Entrepreneurship, 14(14), 157-163. — url: http://bgscience.ru/com/lib/4334


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Abstract:

The article considers the problem of calculating and paying the excise tax as a management tool as a result of profits from the sale of highly profitable products, which has a strong consumer demand. Ways to change the excise tax.







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