Financial control in the field of production and turnover of tobacco products: the current state and prospects of development in the conditions of the digital economy

This article contrasts the administration of non-tax control powers in the alcohol sector with a similar process in the tobacco sector. In particular, in the sphere of tobacco control, such problems are revealed as the dispersion of non-tax control functions between different entities, the management of the Honest Sign tobacco product labeling system by a private company, and there is no public information on the Internet about possible control measures for tobacco manufacturers products, which complicates the observance of the right of taxpayers to the clarity and clarity of the control procedures. Based on an analysis of two areas of financial control, I will suggest possible ways to improve the administration of tobacco production and trafficking so that the interests of the state and taxpayers are adequately and equally ensured.