Individual Excises: Peculiarities and Prospects of Reforming

The article is devoted to the investigation of the problematic aspects and development prospects of the excise taxation in the Russian Federation in view of the requirements of modern economic factors. Under the conditions of complicated international relations and absence of active national economy growth, budget financial stability is required from the state. It is necessary to consider that imposing of the additional tax on juridical persons can cause the quantitate reduction and as a consequence the unemployment growth and reduction of population incomes. At the same time growth of the tax load on the citizens can lead to the reduction of consumption. As the result of the reducing the citizens’ paying capacity the production volumes will inevitably take place. The expediency of the selective approach to introduction of tax changes is substantiated in the article. The authors suggest replenishing the budget revenue at the expense of some categories of taxpayers. The aim of research: to evaluate the possibility of permutation of accents in the list of excisable goods for the improvement of the current and perspective situations in the country. Methodological basic of research is general scientific and specialized methods of information processing. Those methods allow understanding better the essence of the problems, analyzing the interaction between the problems under discussion. To provide the complete integrity of the research method of system analysis was used. We also use such methods as theoretical, competitive and statistical. Information – empiric basis of the article is statistical data: Federal state service statistics, Federal tax service of the Russian Federations etc. The main results: 1. Negative effect on economic development and natural resources of the country was substantiated. 2. Alternative sources of the budget revenues not influencing on the great number of tax payers were found. 3. Calculations on finding out the dependence between incomes of the population level and the volume of expensive goods purchase on the example of jewelries were made. 4. The forecast of collection of jewelries excise under the condition of including them into the list of excisable goods was made. The key conclusions of the research. The state should provide the stability of socially important budget items and also to take measures to change the real sectors of economy. The first minimizes social tense in the society. The second provides the conditions for stabilization of the economy and its further development. Keywords-excises budget, revenue tax, tax policy, indirect taxes