Accounting and economic aspects of alcohol market regulation
Abstract
The accounting and economic aspects of the consumer market for alcoholic and alcohol-containing products have been investigated. The presented comparative characteristics of the types of food products in the alcoholic market made it possible to determine the significant risks of production, turnover and sale. Among them: implementation of production and circulation of products without licenses and accompanying documents, falsification of data, non-payment of excise taxes, issuance of surrogates, non-compliance with technical requirements for means of automatic fixation in the information system, violation of production technology and schemes for equipping technological equipment with automatic metering devices, non-compliance with minimum prices, non-application of norms of natural loss, illegal retail sale of licensed products and catering services in one place, improper informing of consumers. The indicated features of licensing the production and sale of products made it possible to identify the requirements for technological equipment, trade facilities of public catering organizations. The increase in excise rates is considered as a lever for increasing tax revenues with the justified application of tax deductions, taking into account the new procedure for declaring. The direction of the advantages of modern EGAIS and ASKP, as control systems over circulation and transportation, to ensure transparency, reliability of accounting and quality of alcoholic beverages, in order to protect the health of end consumers, achieve rational production and consumption, has been substantiated.
Keywords
accounting,
economics,
alcoholic beverages,
risks,
taxation,
market,
rationality,
production,
regulation,
consumption
About the Author
N. V. Lazareva
Saint Petersburg State University of Economics
Russian Federation
Russian Federation
Doctor in Economics, Professor
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Review
For citations:
Lazareva N.V. Accounting and economic aspects of alcohol market regulation. Kazan economic vestnik. 2021;(2):16-21. (In Russ.)
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