FISCAL POLICY IN BREWING INDUSTRY

DOI 10.32651/191-32

Issue № 1, 2019, article № 6, pages 32-37

Section: Agrofood market

Language: Russian

Original language title: ФИСКАЛЬНАЯ ПОЛИТИКА В ПИВОВАРЕННОЙ ПРОМЫШЛЕННОСТИ

Keywords: THE ADMINISTRATIVE REGULATION, EXCISE TAXES ON BEER, FISCAL REVENUES, BREWING INDUSTRY

Abstract: The level of development of the brewing industry in many respects defines development and efficiency of functioning of the industries, adjacent to it. Brewing always was the business bringing high income that is caused by considerable demand for beer from the population of the country. In order to increase tax revenues from the brewing industry and reduce beer consumption by the population of the country, an increase in the excise rate is observed. At the same time, the decrease in demand for beer from the population has a negative impact on the industries, which are important for many subjects of the Russian Federation, which include the Nizhny Novgorod region. All this leads to the aspiration of the enterprises to leave the legal market, and the population with the low level of income to pass to consumption of alcoholic products of poor quality including on consumption of substitute alcohol. In article the value of the brewing industry for economy of agrarian business and regional budgets is considered. The high discipline of subjects of the industry in payment of excises is noted. The discrepancy of legal and tax regulation of the brewing industry in the context of social and economic consequences for the region is considered. The attention is focused on value of the brewing industry in the conditions of increase in rates of excises as a significant source of replenishment of the state budget.

Authors: Ozerianik Mariia Evdokimovna, KHrestina Svetlana Fedorovna, Navdaeva Svetlana Nikolaevna