Keyword: «excise tax»

The article deals with the analysis of the factors, which influence on petrol price in the Russian Federation. To research price level trends, the author offeres mathematical models which show the dependence of petrol prices on some most important factors. According to the research results, conclusions about petrol price formation in Russia were made.

The article discusses the economic and social aspects of the introduction of an excise tax on sugary carbonated drinks in Russia. The analysis showed that the introduction of this indirect tax can generally be assessed positively, but there are more effective measures to reduce the negative effects of widespread consumption of sugary carbonated drinks by the population.