Some aspects of customs and taxation of alcoholic beverages in the Russian Federation

Excise taxes are an important source of income in the budget of the Russian Federation. Excisable goods have their own peculiarities in the collection of taxes both when moving across the state border of the Russian Federation and on its territory. Income from excise taxes consists of a list of goods, which includes alcoholic beverages. This article analyzes the customs and taxation of alcoholic beverages when importing goods and on the territory of the Russian Federation, analyzes the growth of consumer prices, taking into account excise taxes on popular categories of alcoholic beverages, and identifies some problems associated with the movement and turnover of alcoholic beverages.