Concerning the tax policy of the Russian Federation in the context of the excise taxation

The article discusses relevant issues of determination of the legal basis and the procedure of excise collection in the Russian Federation. The study has revealed significant problems of the excise tax system. The ways of their solution are suggested. The authors propose to simplify the tax reports, which will help to reduce accounting costs, cut down irrational activities of the tax authorities on the control of the workflow in this sector, and make positive impact on the mechanism of calculation and collection of taxes in general. It is also important to expand and enshrine in law the set of regulations on the excise duties administration.