Abstract:

The effects of the excise tax policy of a government on alcohol consumption are increasingly the focus of researchers' attention both in Russia and abroad. Alcohol abuse in present-day Russia continues to lead to negative consequences. This makes the task of modifying consumer preferences toward low alcohol beverages, wine and beer ever more timely. The article analyzes the government's anti-alcohol policy in present-day Russia and its impact on excise tax revenues and alcohol consumption. The study looks at the structure and change patterns of excise tax revenues by type of alcoholic drink. Restrictive measures targeting production, distribution and consumption of alcoholic beverages in Russia are examined. The patterns and volumes of alcohol consumptions are considered in terms of the effects of state regulatory measures, including taxation and other restrictions. The author substantiates the need to improve the excise tax policy with regard to alcohol by incorporating the experience of other countries. The objective of this study is to analyze and assess the effectiveness of the government's measures regulating the consumption of alcoholic drinks in Russia and to work out ways of improving the Russian system of excise taxation in order to augment the regulatory and fiscal significance of the excise tax.