TY JOUR TI Dynamics of calculation and prospects of excise tax on sugar-containing beverages in Russia KW tax system KW indirect taxation KW excise taxes KW excise tax on sugar-containing beverages KW prospects for the development of excise taxes JO BULLETIN OF THE MOSCOW UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF RUSSIA AU Tuskaeva, M.R. PY 2025 IS 0 PB Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot