Analysis of excise tax collection in the Russian Federation

The customs authorities, being state bodies, perform a fiscal function by collecting customs payments and transferring them to the federal budget revenue. Excise taxes are one of the types of customs payments and play an important role in replenishing the state treasury. The article substantiates the necessity of collecting excise taxes and their peculiarity as a customs payment. The analysis of the collection of excise taxes for 2020-2022 was carried out, according to the results of which the main problems were identified and ways to solve them were presented.