Unlike value added tax, excise taxation is limited by excisable goods, the list of which each state establishes on its territory and taxes once, or in the case of resale via tax deductions, which undoubtedly meets the requirements of indirect taxation. Our research of excise influence on budget efficiency of a state allowed us to formulate the key provisions. The influence of alcohol and tobacco excises is a disincentive factor, which helps reduce consumption of the harmful goods. Excises on petrochemical goods, whose production hurts the planet’s eco system demonstrate the same approach. At the same time raising the state’s excise rates on the goods harmful either for the people or the eco system is aimed at looking for alternative ways of attaining our goals and maintaining life. This is the way the government attracts attention of business to ecological problems. When the government sets higher excise rates on the traditionally excisable goods, it reduces revenues of their producers. In the short term, it undermines budget revenue from excisable goods produced in the country. From a macroeconomic point of view, we see a general declining trend of tax revenue on imported excisable goods although the government raises excises on all groups of goods (products) annually.