The article is devoted to the problem of tax evasion by the example of tobacco and alcohol products, as well as measures tightening control and administration of sale of excise goods. The statistics on the collection of excise taxes, the dynamics of changes in excise rates and minimum retail prices are presented. Measures to reduce the number of violations in the sale of excisable goods are proposed.
|Translated title of the contribution||ADMINISTRATION OF EXCISE TAXES ON TOBACCO AND ALCOHOL PRODUCTS|
|Publication status||Published - 2020|