| Mironova Evgenia Alexandrovna
Loss of budget revenues from the sale of tobacco for the hookah business
ID number: J202016
Abstract: he article discusses the mechanisms of taxation of tobacco products in Russia due to the desire of the state to popularize a healthy lifestyle among Russians, leads to an increase in excise taxes on tobacco products, and, as a result, to increased revenues to the budget of the country. In practice, tax increases lead to the formation of a shadow sector, which leads to huge losses in budget revenues from the sale of tobacco products. The results of the analysis can be used in the processes of developing and implementing policies to improve the mechanisms of the tobacco market, to draw up a plan for labeling tobacco products by market participants.
Key-words: budget revenues, excise tax, excisable goods, taxation
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