Abstract:

At the present time, an important role of tax revenues in the federal budget of Russia is taken by excises. This phenomenon is explained by the fact that the collection of excise is quite simple and lends itself to a clear definition of the tax base. The excise is levied in the course of operations, with a certain nomenclature of goods. But, nevertheless, with apparent simplicity, these categories of goods, previously recognized as "criminogenic," are among the "criminogenic", that is, possessing a high unit cost and causing unscrupulous persons to enrich themselves illegally. Thus, the relevance is highlighted in the context of the total number of submitted proposals with a more detailed description of the measures that are imposed on the customs authorities to prevent violations during customs operations with imported alcoholic beverages from abroad.

Keywords: excisable goods, customs control, excise duty, excise tax, excise rate, alcohol products, customs authority, EGIAS, customs operations, FCS of Russia, import of alcohol products, alcohol market.