THE ROLE OF EXCISE TAX LEVIED BY CUSTOMS AUTHORITIES IN THE FORMATION OF THE STATE BUDGET
The sanctions policy of European states in relation to our country, as well as the need for an increase in the gross domestic product characterize the current economic situation in Russia, setting the Government the task of replenishing the federal budget in order to fulfill the state's financial obligations to the population. In this case, the state increases the rates of indirect taxes. In the article, the indirect tax is considered as regulating the balance of budgets. The excise tax included in the price of the goods is levied on transactions with excisable goods. First, the excise tax is levied on consumer goods that are recognized as harmful and hazardous to health. However, the consumer basket is not subject to excise tax in the way that maintains the viability of the population. Secondly, the payers of excise taxes are people who smoke and consume wine and vodka products, that is, goods that do not in any way belong to general necessities. Thus, excise - a tax that does not affect poor citizens, is a tool to regulate the demand for goods that are not available to all segments of the population. The authors of the article analyzed the changes in the taxation of excise rates, the role of excise taxes in the formation of the budget, as well as the influence of this tax on the formation of the price of excisable goods.