EXCISE TAXES AS PART OF FOREIGN TRADE PRICES

Abstract

The article presents a study of excise duty as one of the most important elements of the formation
of foreign trade prices. The author has established that the prices of goods are an effective and flexible tool for
achieving various goals, and therefore are subject to frequent changes. Among the factors that have a predominant
influence on prices, it is necessary to highlight consumer demand and changes in state policy in the field of taxation. At
the same time, excise taxes are subject to the most frequent changes. It is for this reason that they act as a kind of
searchlights for price changes for certain types of products.
The author rightly notes that throughout the history of the application of excise taxes, they have been a stable
source of replenishment of the state budget, guaranteeing the implementation of the principle of social justice. At the
same time, consumption is reconstructed for the benefit of society, production is directed in the direction necessary for
the economy.
It is noted that excise duty as a type of indirect tax is fully included in the price and is charged to the final buyer
of excisable products. In Russia, this tax is levied on the import of excisable goods.
The author gives an example of the types of excise rates established in Russia, which are divided into specific
(solid), ad valorem (percentage) and combined tax rates and concludes that only consumer goods are subject to excise
tax, and the state, by changing excise rates, significantly affects the structure of consumer consumption by increasing or
reducing their prices.