Prospects for the Introduction of an Excise Tax on Sugar-Sweetened Beverages in the Russian Federation | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. DOI: 10.17223/19988648/46/9

Prospects for the Introduction of an Excise Tax on Sugar-Sweetened Beverages in the Russian Federation

The article discusses the value of an excise tax in the state revenue system, substantiates the need to expand the list of excisable goods in Russia at the expense of sugar-sweetened beverages and the type and size of the rate for the specified type of goods. The article proposes to establish an excise tax on sugar-sweetened beverages, which will ensure a significant fiscal effect for the state budget, reduce the consumption of these products and will help preserve the health of the nation.

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Keywords

акцизный налог, подакцизные товары, сладкие безалкогольные напитки, ценовая эластичность спроса, специфическая и адвалорная налоговые ставки, доходы бюджета, excise tax, excisable goods, sugar-sweetened beverages, price elasticity of demand, specific and ad valorem tax rates, budget revenues

Authors

Name	Organization	E-mail
Iadrennikova Elena V.	Ural Federal University	elena.yadrennikova@mail.ru
Lazurenko Aleksandr V.	Ural Federal University	nvtmgn@gmail.com

Всего: 2

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