The reform of excise taxation in modern conditions of economic reforms in Russia

This article discusses the reform of excise taxation in the current conditions of economic reforms in Russia. The necessity and possibility of using this group of indirect taxes to solve the problem of replenishment of the budget revenues without a sharp increase in the tax burden of taxpayers. The characteristic of the modern excise system of taxation is given. The receipt of excise taxes for 2017 in the consolidated budget of the Russian Federation is given. The possible key directions of the excise tax reform are suggested.