Control of tax authorities in the sphere of circulation of counterfeit alcoholic products

The article discusses the legal aspects of tax authorities’ control over the circulation of ethyl alcohol and alcohol-containing products and their interaction with law enforcement agencies in the fight against illegal production and distribution of counterfeit alcoholic products. To increase the effectiveness of measures to counteract the spread of counterfeit alcoholic products, the authors propose to introduce a single flat, undifferentiated excise rate on alcohol with a 100% prepayment or a bank guarantee from the manufacturer of the final product, improve the EGAIS software package and include it in the list of documents submitted to the tax authorities for licensing the production of alcohol-containing products, the conclusion of the expert commission.