Changes in Beer Excise Tax Levying: Consequences for Budget and Regional Development (Case of St.Petersburg)

Изменения во взимании акцизов на пиво: последствия для бюджета и развития региона (на примере Санкт-Петербурга)

Pogorletskiy, Alexander (Погорлецкий, Александр) ()
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Pogorletskiy, Alexander (Погорлецкий, Александр): St.Petersburg State University

Ekonomicheskaya Politika / Economic Policy, 2016, vol. 4, 115-130

Abstract: The gradual increase of excise duties on beer provided under the Law on indexation of excise rates in the years 2015–2017 aims to reduce beer consumption by population and to contribute to the growth of related tax revenues for regional budgets. However, the issue of increasing excises on beer’ rates is not so clear. On the one hand, with the decline in consumer activity of the population during the crisis period, the brewing industry will be under attack with the evident consequence of reducing tax revenues to the regional budget. On the other hand, the “grey” schemes of beer import from the EAEU are beginning to appear in Russia, as well as the switching of low-income groups to poor-quality alcohol, including surrogates. In addition, the desire to withdraw the administration of excise taxes on beer from the regional level to the federal one does not meet the objectives of sustainable development of regions, especially St. Petersburg as the largest metropolis in North-West of Russia. The article discusses the following issues: the role of excise taxes on beer for the regional budget revenues formation in Russia, the impact of excise taxes on beer increasing on their collection rates in the current conditions, as well as the increase in the consumption of other types of alcohol; and the prospects of a partial transfer of administration of the excise taxes on beer from regional budgets to the federal one.

Keywords: excises; beer excise tax; tax policy; taxation; tax administration; regional budget; regional economic development (search for similar items in EconPapers)
JEL-codes: H25 H71 H73 H77 (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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