АНАЛИЗ И СОВЕРШЕНСТВОВАНИЕ АКЦИЗНОЙ ПОЛИТИКИ РОССИЙСКОЙ ФЕДЕРАЦИИ В ОТНОШЕНИИ АЛКОГОЛЬНОЙ ПРОДУКЦИИ

Abstract

The article analyses the measures of the state anti-alcohol policy of modern Russia in the field of taxation and assessment of their impact on the receipt of excise taxes in the budget of the Russian Federation and the level of consumption of alcoholic beverages by the adult population of the country. Particular attention is paid to the study of the excise policy of the Russian Federation in relation to alcoholic beverages. Excise taxation is one of the effective instruments of state regulation of the production and consumption of alcoholic beverages. The purpose of the study is, based on the analysis, to develop recommendations for changing excise tax rates on various types of alcoholic products to enhance the fiscal potential of excise taxes and regulate alcohol consumption by the country's population. The study was carried out using methods of systematic comparative analysis of domestic and foreign literature and statistical data, as well as generalization and synthesis. It highlights the structure and dynamics of excise tax revenues to the budget of the Russian Federation by type of alcoholic beverages. It also considers restrictive measures relating to the production, sale and consumption of alcoholic beverages in Russia, as well as options for tax support for domestic producers of low-alcohol drinks. A study of the dynamics of the volume and structure of consumption of alcoholic beverages by the population showed the high effectiveness of government regulatory measures, including excise taxation instruments. However, despite the identified reduction, the level of alcohol consumption by the population of the Russian Federation remains high, which raises the need to improve excise policy in the field of taxation of alcoholic products. The increase in excise tax rates on strong alcohol and a change in the method of levying excise tax on beer proposed by the authors will ensure annual additional excise tax revenues to the budget, will lead to a reduction in the consumption of alcoholic beverages and a shift in consumer preferences towards low-alcohol drinks that cause less harm to human health.