The amount of excise tax revenues is variable from year to year. In 2019, the amount of excise tax collection in Russia decreased by 20%, as compared to the year 2018. The Article deals with the methods of evasion of excise taxes. The Article considers the countermeasures to be taken against the excise taxes evasion; tobacco and alcohol products are the sample goods to illustrate the countermeasures against the excise taxes evasion and forcing the fraudulent operators out of the market.

Translated title of the contributionУКЛОНЕНИЕ ОТ УПЛАТЫ АКЦИЗОВ В РОССИИ
Original languageEnglish
Pages (from-to)129-134
JournalЭКОНОМИКА И ПРЕДПРИНИМАТЕЛЬСТВО
Issue number10 (111)
StatePublished - 2019

    Research areas

  • EXCISE TAXES, TAX REVENUES, TAX EVASION, TAX COLLECTION

ID: 62760395