BASICS OF EFFECTIVE EXCISE POLICY ON TOBACCO PRODUCTS
( Pp. 43-47)
More about authors
Karaev Alan K.
doktor tehnicheskih nauk, professor, glavnyy nauchnyy sotrudnik Departamenta obschestvennyh finansov
Financial University under the Government of the Russian Federation Melnichuk Marina V. doktor ekonomicheskih nauk, professor, rukovoditel Departamenta angliyskogo yazyka i professionalnoy podgotovki, professor Departamenta angliyskogo yazyka i professionalnoy podgotovki
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation Melnichuk Marina V. doktor ekonomicheskih nauk, professor, rukovoditel Departamenta angliyskogo yazyka i professionalnoy podgotovki, professor Departamenta angliyskogo yazyka i professionalnoy podgotovki
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The paper analyzes the quantitative evaluation of the optimal level of taxation of tobacco products, as well as provide recommendations for tax and financial executive authorities of the Russian Federation on the formation of an effective excise policy. The method of determining the optimal annual growth rate of tax revenues from the annual growth rates of excise duties on tobacco products is considered. The paper gives a substantiation of efficiency of introduction of the minimum retail prices for tobacco products for an adequate assessment of the availability of the indicator of counterfeit products in the retail trade. To quantify this indicator is considered as such an important factor, as the affordability of a pack of cigarettes, which determines the ability of consumers to purchase this product, depending on its price and the personal disposable income of consumers - a key element that allows us to predict the likelihood of illegal trade in the country.
How to Cite:
Karaev A.K., Melnichuk M.V., (2017), BASICS OF EFFECTIVE EXCISE POLICY ON TOBACCO PRODUCTS. Economic Problems and Legal Practice, 2 => 43-47.
Reference list:
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http://kapital-rus.ru/articles/article/192984
Karaev A.K., Mel nichuk M.V. Finansovaya neustoychivost i makroekonomicheskaya nestabil nost : agentno orientirovannoe modelirovanie. - M., 2014.
Rynok legal noy tabachnoy produktsii v Rossii sokratilsya na 6,5 http://secretmag.ru/news/2015/07/17/otgruzki-pmi-vyrosli-za-schjot-rosta-populjarnosti-deshevyh-sigaret/; Rynok sigaret v RF mozhet upast v 2015 godu na 8-12 iz-za krizisa i aktsiznoy politiki http://www.tks.ru/news /nearby/2015/05/05/0007
Laffer A. Handbook of Tobacco Taxation - Theory and Practice. http://www.laffercenter.com/laffers-international-tobacco-taxation-handbook-governments-roadmap-optimize-tax-revenues/
Limin Peng, Hana Ross. The Impact of Cigarette Taxes and Advertising on the Demand for Cigarettes in Ukraine // Cent. Eur. J Public Health 2009; 17 (2): 93-98
Safonova M.F., Reznichenko D.S., Melnichuk M.V., Karaev A.K., Litvinova S.F. Taxes harmonization features in the european union countries // International Journal of Economics and Financial Issues. - 2016.- T. 6. - № S8. - S. 154-159.
Priti Bandi MS, Evan Blecher , Vilma Cokkinides, Hana Ross , Ahmedin Jemal Cigarette Affordability in the United States//Nicotine Tobacco Research, Volume 15, Number 9 (September 2013) 1484-1491
http://kapital-rus.ru/articles/article/192984
Karaev A.K., Mel nichuk M.V. Finansovaya neustoychivost i makroekonomicheskaya nestabil nost : agentno orientirovannoe modelirovanie. - M., 2014.
Rynok legal noy tabachnoy produktsii v Rossii sokratilsya na 6,5 http://secretmag.ru/news/2015/07/17/otgruzki-pmi-vyrosli-za-schjot-rosta-populjarnosti-deshevyh-sigaret/; Rynok sigaret v RF mozhet upast v 2015 godu na 8-12 iz-za krizisa i aktsiznoy politiki http://www.tks.ru/news /nearby/2015/05/05/0007
Laffer A. Handbook of Tobacco Taxation - Theory and Practice. http://www.laffercenter.com/laffers-international-tobacco-taxation-handbook-governments-roadmap-optimize-tax-revenues/
Limin Peng, Hana Ross. The Impact of Cigarette Taxes and Advertising on the Demand for Cigarettes in Ukraine // Cent. Eur. J Public Health 2009; 17 (2): 93-98
Safonova M.F., Reznichenko D.S., Melnichuk M.V., Karaev A.K., Litvinova S.F. Taxes harmonization features in the european union countries // International Journal of Economics and Financial Issues. - 2016.- T. 6. - № S8. - S. 154-159.
Priti Bandi MS, Evan Blecher , Vilma Cokkinides, Hana Ross , Ahmedin Jemal Cigarette Affordability in the United States//Nicotine Tobacco Research, Volume 15, Number 9 (September 2013) 1484-1491
Keywords:
excise policy, econometric models, affordability, illegal trade, tobacco products.
