Assessment of the influence of the growth of excises on the formation of the budget of the Russian Federation

The scientific article is devoted to a research analysis of the impact of an increase in the amount of excise taxes in the tax policy of the Russian Federation on the dynamics of receipts of excise revenues to the budget of the Russian Federation. The relevance of the scientific study is due to the role of excise taxes in the tax system of the Russian Federation and the decision of the Government of the Russian Federation on a planned increase in the size of shares for tobacco products in Russia by 20% in connection with the pandemic, which can increase the final consumer price and affect the dynamics of consumption.