Analysis and evaluation of the effectiveness of the excise policy on the dynamics and structure of the import of land vehicles into Russia

Oksana V. Pimenova

doi:10.34755/IROK.2026.39.49.079

UDC

339.543

ANALYSIS AND EVALUATION OF THE EFFECTIVENESS OF THE EXCISE POLICY ON THE DYNAMICS AND STRUCTURE OF THE IMPORT OF LAND VEHICLES INTO RUSSIA Analysis and evaluation of the effectiveness of the excise policy on the dynamics and structure of the import of land vehicles into Russia

АА Аа

Published in Journal of Applied Research · ELocator: 161-167 · Rubric: ECONOMICS. ECONOMIC SCIENCES.

DOI: https://doi.org/10.34755/IROK.2026.39.49.079

Received: 23.07.2026 Accepted: 26.07.2026 Published: 26.07.2026

Authors

Oksana V. Pimenova

ABSTRACT

This article provides an analysis of the dynamics of imports of land transport vehicles, including motorcycles (including mopeds), into Russia, and assesses the impact of tariff and non-tariff regulation measures on these goods. Special attention is given to assessing the impact of excise tax rates and import customs duty rates on import volumes. The study found that a moderate policy of annual indexation of excise rates on these imported goods is the most cost-effective non-tariff regulation measure, both for increasing budget revenues and for ensuring the Russian domestic market for land transport vehicles, including motorcycles and mopeds, which have been in increasing demand in recent years.

KEYWORDS

customs regulation, excise taxes, import customs duties, land transport vehicles, motorcycles (including mopeds)

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Ol'ga Shatalova

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Pimenova O. V. Analysis and evaluation of the effectiveness of the excise policy on the dynamics and structure of the import of land vehicles into Russia // . 2026. 161-167. DOI: https://doi.org/10.34755/IROK.2026.39.49.079. (Date of access 19.08.2026).

MLA

Oksana V. Pimenova. "Analysis and evaluation of the effectiveness of the excise policy on the dynamics and structure of the import of land vehicles into Russia." (2026): 161-167. DOI: https://doi.org/10.34755/IROK.2026.39.49.079.

APA

Pimenova O. V. (2026). Analysis and evaluation of the effectiveness of the excise policy on the dynamics and structure of the import of land vehicles into Russia. , 161-167. https://doi.org/10.34755/IROK.2026.39.49.079

Chicago

Oksana V. Pimenova. "Analysis and evaluation of the effectiveness of the excise policy on the dynamics and structure of the import of land vehicles into Russia." , no. (2026): 161-167. https://doi.org/10.34755/IROK.2026.39.49.079.

WIKI

{{cite journal | author = Pimenova O. V. | title = Analysis and evaluation of the effectiveness of the excise policy on the dynamics and structure of the import of land vehicles into Russia | journal = | year = 2026 | pages = 161-167 | doi = 10.34755/IROK.2026.39.49.079 }}

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ANALYSIS AND EVALUATION OF THE EFFECTIVENESS OF THE EXCISE POLICY ON THE DYNAMICS AND STRUCTURE OF THE IMPORT OF LAND VEHICLES INTO RUSSIA Analysis and evaluation of the effectiveness of the excise policy on the dynamics and structure of the import of land vehicles into Russia

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