Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)

налогообложение ЕАЭС

The Analysis of the Excise Taxes’ Use Concerning Goods Importation into the Territory of the Russian Federation in Terms of the EAEU Membership

Introduction. Excise tax is one of the most important taxes in the Russian tax system, which performs fiscal and regulatory functions. Its features include a limited list of excisable goods for which there is stable demand and consumption that the government is trying to regulate. A special group of goods consists of marked excisable goods: alcohol and tobacco products. Concerning them, disputes most often arise in connection with the peculiarities of their customs clearance.