Features of the receipt of excise taxes to the federal budget of the Russian Federation

The article considers the fiscal function as a form of replenishment of the federal budget of the Russian Federation through the collection of excise taxes on goods transported across the customs border. The payment of excise duty when importing excisable goods into the territory of the Russian Federation is controlled by the Federal Customs Service of Russia, when submitting a customs declaration for goods. The article considers excise tax rates, analyzes the receipt of excise taxes to the federal budget, the process of labeling excisable goods imported into the customs territory of the Russian Federation. Despite the fact that the customs authorities are successfully solving these issues, in 2023-2024, it is expected to adjust the taxation regime for certain types of tobacco products, centralize part of excise taxes on petroleum products. The article highlights the main problems of the formation of excise rates and suggests measures to solve them.