The procedure for applying excise taxes as an element of indirect taxation

The article considers the formation of elements of indirect taxation, in particular the procedure for the application of excise taxes. Excise taxation plays an important role both in the domestic market for the formation of the value of individual goods and in the foreign market when importing goods into the customs territory of the EAEU countries. The problems of excise taxation should be controlled by state bodies in order to coordinate a unified tax and customs policy, reduce discrepancies in trade operations within the framework of the single economic space.