Analysis of the use of tax instruments the regulation of foreign trade

The article deals with the essence of value added tax and excise tax. The analysis of dynamics of receipt of money at the expense of collection of the value added tax (further - the VAT) and the excise is carried out. The role of taxation in the regulation of foreign trade is defined. The categories of goods that are not subject to taxation, as well as goods that are subject to excise duty are presented.