Analysis of the dynamics of excise duties when importing excisable goods into the customs territory of the Russian Federation

Excise taxes on imports bring only a small part of financial revenues to the budget, but they play an important role in regulating supply and demand for excisable goods. This article discusses the theoretical aspects of excise tax collection, as well as an analysis of excise tax revenues to the federal budget of the Russian Federation. In conclusion, the problems faced by customs authorities in collecting excise taxes on imports to the Russian Federation are presented.