Authors
Giravova N.G., Amiralieva D.M.
Abstract
The article discusses the evolutionary development and reform of excise taxation in Russia from the first stages of formation to the present day. The main task of state power has always been to search for sources of income to replenish the national treasury, therefore, the economic feasibility of further increasing excisable products is argued. The article also discusses the latest trends in the reform of excise taxation in Russia.
Keywords
excise tax, taxation, indirect taxes, tax functions, fiscal policy.
