Keyword: «sugary carbonated drinks»
EXCISE TAX ON SUGARY CARBONATED DRINKS AS A DIRECTION FOR THE DEVELOPMENT OF RUSSIAN TAX LEGISLATION
Authors:
Valeriya Ivanova, Inna Kobeleva
Valeriya Ivanova, Inna Kobeleva
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.