Tobacco and innovative nicotine-containing products taxation and regulation in Russia: new issues and solutions

Introduction: despite the progress in smoking reduction achieved over the past 10 years Russia is still among the leaders of the global anti-rating. the progress in reducing smoking achieved over the past 10 years Russia is still among the leaders of the global anti-rating. The effectiveness of the excise policy as the main instrument begins to decline from the illicit trade, which is expanding due to the inconsistency of the tax policy in the Eurasian Economic Union (EEU) countries. At the same time, the innovative nicotine delivery system market has been expanding, regulation of which is characterized by serious gaps.