俄罗斯啤酒消费税制度的分析与改进

IF 1 Q3 BUSINESS, FINANCE
E. Iadrennikova, Y. Leontyeva, I. Mayburov
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引用次数: 1

摘要

在今天的俄罗斯,过度饮用烈性酒继续产生许多负面影响。因此,改变消费者的偏好,让他们选择低酒精含量的饮料、葡萄酒和啤酒,是非常重要的。啤酒在消费结构中取代烈性酒的能力是最有前途的饮料。俄罗斯啤酒行业需要额外的财政激励措施。本研究的目的是分析啤酒在俄罗斯的税收,并提出改进啤酒税。作者从一个假设出发,即通过根据酒精含量不同的啤酒消费税税率来改善俄罗斯酒精饮料的消费税制度,将有可能改变不同强度啤酒的价格结构。这将鼓励消费者将偏好转向低酒精含量的产品。研究方法包括分析俄罗斯消费税收入占政府总收入的百分比,以及按酒精类型分析俄罗斯消费税收入的结构和动态。低酒精含量的饮料和啤酒受到了特别的关注。本文对俄罗斯和欧盟的啤酒税率进行了比较分析。对啤酒销售点进行了一项非常规的市场研究,通过酒精含量来了解啤酒的销售结构。亮点1。在俄罗斯,根据酒精含量不同的啤酒消费税的引入将降低低酒精产品的价格,提高高酒精啤酒的价格。根据酒精含量而定的价格差异会促使消费者将偏好转向低酒精含量的啤酒。建议的啤酒税计算机制对啤酒生产商和消费者都更加公平合理。从国家的角度来看,啤酒税的变化将导致税收减少,但由于高酒精含量啤酒的消费减少,将有助于维护公众健康并减少医疗保健支出。引用irennikova e.v., Leontyeva Yu。俄罗斯啤酒消费税制度的分析与改进。《税收改革研究》,2018年第4期。2,第142-156页。DOI: 10.15826 / jtr.2018.4.2.049。收稿日期:2018年6月20日;2018年7月24日接受
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Analysis of and Improvements of Excise Taxation on Beer in Russia
Excessive consumption of strong spirits in today’s Russia continues to generate a number of negative effects. This makes it highly relevant to change consumers’ preferences so that they choose low-alcohol drinks, wine and beer. Beer is the most promising drink in terms of its capacity to replace strong alcohol in the structure of consumption. Russia’s beer industry needs additional fiscal incentives. The purpose of this study is to analyze the taxation of beer in Russia and propose improvements to beer taxes. The authors proceed from a hypothesis that by improving the system of excise duties on alcoholic drinks in Russia by means of beer excise tax rates that vary based on alcohol content would make it possible to change the price structure of beer of various strengths. That would encourage consumers to shift their preferences in favor of lower-alcohol products. The research method includes the analysis of excise duty revenues in Russia as a percentage of total government revenue as well as the structure and dynamics of excise duty revenues in Russia by type of alcohol. Special attention has been paid to beverages with low alcohol content and beer. A comparative analysis has been conducted of beer tax rates in Russia and the EU. An unconventional market study has been done of beer sales points to get a picture of the beer sales structure by alcohol content. Highlights  1. The introduction of beer excise tax rates that vary based on alcohol content in Russia will bring down the price of lower-alcohol products and increase the price of higher strength beers 2. Price differentiation depending on alcohol content will encourage consumers to shift their preferences in favor of lower-alcohol beers 3. The proposed mechanism of calculating beer tax is more fair and rational both for brewers and consumers. From the state’s perspective, the changes to beer taxes would result in lower tax revenue, but would help preserve public health and reduce healthcare expenditures thanks to a decrease in the consumption of beer with high alcohol content For citation Iadrennikova E. V., Leontyeva Yu. V., Mayburov I. A. Analysis of and Improvements of Excise Taxation on Beer in Russia. Journal of Tax Reform, 2018, vol. 4, no. 2, pp. 142–156. DOI: 10.15826/jtr.2018.4.2.049. Article info  Received June 20, 2018; accepted July 24, 2018
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来源期刊
Journal of Tax Reform
Journal of Tax Reform BUSINESS, FINANCE-
CiteScore
1.40
自引率
50.00%
发文量
13
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