Improving the quality of tobacco excise tax administration

The process of development of a modern national tax system over the past few years in terms of improving the regulatory framework and tax administration requires close attention. This article is devoted to the consideration of one of the current topics related to excise taxation of tobacco products. In particular, it is concluded that the process of tax administration of tobacco products is aggravated by the fact that there is a process of transformation of the market structure, in particular, the replacement of tobacco products in its classic form with innovative products.