{"id":11449,"date":"2020-11-26T18:32:44","date_gmt":"2020-11-26T15:32:44","guid":{"rendered":"http:\/\/dgpu-journals.ru\/?p=11449"},"modified":"2020-11-26T18:32:57","modified_gmt":"2020-11-26T15:32:57","slug":"k-voprosu-o-problemah-administrirovanija-akciznogo-nalogooblozhenija-addiktivnyh-tovarov-produkcii","status":"publish","type":"post","link":"https:\/\/dgpu-journals.ru\/en\/archives\/11449","title":{"rendered":"ON THE PROBLEMS OF ADMINISTRATION OF EXCISE  TAXATION OF ADDICTIVE GOODS (PRODUCTS)"},"content":{"rendered":"<p><strong>Abstract:<\/strong> the article deals with the specifics and problems of tax administration of excise taxes on addictive goods (alcohol and tobacco products). Significant socio-economic significance of excise taxation of these goods is revealed. It is established that against the background of rising excise rates, there is an increase in the shadow turnover of addictive goods. It is proved that the most important problem in the administration of excise taxation of addictive goods is the concealment of the tax base, carried out in various ways. The problem is particularly evident at the regional level, reflecting the incompleteness of economic reform, legal nihilism and low tax culture of the population and entrepreneurs, and a number of other aspects. There is also a lack of understanding of the importance of compliance with the established requirements for the turnover of excisable addictive products to ensure individual and public health. It is offered the priorities for improving the administration of excise taxation of addictive goods, including the development of the system of prevention and awareness in the consumer market, improving the interaction of tax and law enforcement bodies on prevention of economic crime, development of the digitalization of the tax administration in combination with non-cash currency circulation and the powers of the Federal and transforming into a full-fledged mega-regulator of the commodity markets.<\/p>\n<p><strong>Keywords<\/strong><strong>:<\/strong> excise taxes, addictive goods, alcohol products, tobacco products, excisable goods, shadow turnover, tax administration, excise taxation<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Abstract: the article deals with the specifics and problems of tax administration of excise taxes on addictive goods (alcohol and tobacco products). Significant socio-economic significance of excise taxation of these goods is revealed. It is established that against the background of rising excise rates, there is an increase in the shadow turnover of addictive goods. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,269,567],"tags":[593],"class_list":["post-11449","post","type-post","status-publish","format-standard","hentry","category-publications","category-269","category-tom-3-5","tag-idrisov-a-h-a"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"en","enabled_languages":["ru","en"],"languages":{"ru":{"title":true,"content":true,"excerpt":false},"en":{"title":true,"content":true,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11449","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/comments?post=11449"}],"version-history":[{"count":2,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11449\/revisions"}],"predecessor-version":[{"id":11452,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/posts\/11449\/revisions\/11452"}],"wp:attachment":[{"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/media?parent=11449"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/categories?post=11449"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dgpu-journals.ru\/en\/wp-json\/wp\/v2\/tags?post=11449"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}