Preconditions and prospects for equalization of excise stakes on tobacco products in EAEU countries

The prerequisites and prospects for equalization of excise tax rates on tobacco products in the EAEU member states are defined, their comparative analysis is presented. Analyzed the dynamics of value exports and imports of tobacco products. In conclusion, it is concluded that the Russian Federation is the main importer and exporter of tobacco products among the EEU countries, and its share is more than half of the total imports. Most of the illegal tobacco products market is goods legally produced in the EAEU countries, but illegally distributed in Russia. The solution to this problem may be the harmonization of excise rates, work in this direction has been going on for several years.