Salomatina E.V., Published in:
Russian Journal of Entrepreneurship
– Volume 20, Number 3 (March 2019)

JEL classification: H21, H25, H29

Keywords: counterfeit products, excise rates on tobacco products, harmonization of excise rates, tax policy, tobacco industry


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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.

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