Excise taxation of products harmful to health in the context of the implementation of the national development goals of the Russian Federation

Abstract

The subject of this study is the mechanism of excise taxation and its regulatory potential in the context of curbing the consumption of harmful products. The research focuses on excise taxation of products harmful to health, identification of ways to balance rates on alcohol-containing and alcoholic products, as well as assessment of the feasibility of taxation of soft drinks with excessive sugar content (innovations in the field of Russian taxation). The relevance of the research topic is determined by the need to identify ways to fully realize the regulatory potential of excise taxation in the direction of reducing the consumption of products harmful to health. The purpose of the work is to substantiate recommendations aimed at revealing the regulatory potential of excise taxes in terms of curbing the use of harmful beverages in the context of the implementation of the national development goals of the Russian Federation. The paper identifies the prerequisites for improving excise rates, argues for the inadmissibility of increasing the availability of strong alcoholic beverages as a result of an unbalanced pricing policy. Based on the analysis of scientific works of foreign and Russian authors, a study was conducted on the impact of excise taxation of beverages with excessive sugar content on the strengthening of socio-economic inequality of persons with different income levels, changes in their behavior, in terms of the use of harmful beverages. The expediency of constant monitoring of excise taxation of beverages with excessive sugar content is shown, the conclusion is argued that the main purpose of this taxation should not be to increase budget revenues, but the formation of correct eating habits. Recommendations of a regulatory, legislative and organizational nature are proposed, aimed at the fullest realization of the potential of excise taxation, in terms of curbing the use of harmful beverages. The necessity of developing software solutions integrating the mechanisms of implementing a set of measures to reduce the morbidity of the population, the formation of proper eating habits, including through the improvement of excise taxation in modern conditions of the Russian Federation, is substantiated.