Place of excises in the budget system of the Russian Federation

Abstract

In the current economic situation in the country and in the world as a whole, characterized by the sanctions policies of individual states in relation to Russia, the lack of growth in gross domestic product, the task of forming the revenue side of the budget necessary to fulfill the state’s expenditure obligations, including social tasks to by the population. In a situation of decreasing profit of organizations, real incomes of the population, increase the tax burden on taxpayers by increasing direct tax rates becomes impossible. Therefore, the state resorts to increasing the share of indirect taxes by increasing their rates.