Excise taxation in Russia and abroad

Aim. Carry out a comparative analysis between excise taxation in Russia and abroad, as well as identify factors for reducing excise revenues to the consolidated budget of the Russian Federation.Methodology. Excise taxation in Russia and abroad is considered. The dynamics of tax revenues from excises on excisable goods (products) produced on the territory of the Russian Federation between the federal budget and the consolidated budget of the constituent entities of the Russian Federation for the periods of 2017–2022 yr. is shown. The article uses the following research methods: theoretical method, classification, comparative analysis.Results. The role of excise taxation in the economy is shown, how the increase in rates for some excisable goods affects the behavior of consumers and producers. The factors of decrease in revenues from excise taxes to the consolidated budget of the Russian Federation, especially to the federal budget in different tax periods, have been identified.Research implications. The concept of excise tax and the main theoretical aspects are given. The excise taxation in the Netherlands, the USA, China has been studied in comparison with the excise taxation policy in Russia. The norms for the distribution of tax revenues from excises between the federal budget and the budgets of the constituent entities of the Russian Federation are given.