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Relevant bibliographies by topics / Calculation of excise tax

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Academic literature on the topic 'Calculation of excise tax'

Author: Grafiati

Published: 2 June 2025

Last updated: 31 July 2025

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Journal articles on the topic "Calculation of excise tax"

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Oʻtayev, Suyun. "IMPROVEMENT OF EXCISE TAX ADMINISTRATION." MODERN SCIENCE АND RESEARCH 3, no. 3 (2024): 991–94. https://doi.org/10.5281/zenodo.10899949.

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<em>This article examines issues related to the improvement of excise tax administration, the calculation of excise tax and its importance in the formation of the country's budget. Also, changes in excise tax rates and directions for improvement of excise tax administration will be covered.</em>

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David, Petr, and Milan Palát. "Development of average prices of cigarettes with regard to taxation changes in 2001–2009 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 57, no. 6 (2009): 51–64. http://dx.doi.org/10.11118/actaun200957060051.

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In the Czech Republic, excises and thus also cigarette excise were put into effect by a tax reform in 1993. In comparison with the standard taxation of other tobacco products by a specific tax the cigarette taxation is atypical. Through the combination of a specific tax and an ad valorem tax a combined excise was imposed on cigarettes. Over the years, many changes occurred in the cigarette excise in the Czech Republic. This paper provides the calculation of an average price of cigarettes both weighted and unweighted, which is adjusted for amounts of all taxes imposed on cigarettes in the Cz

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Oʻtayev, Suyun. "ACCOUNT OF EXCISE TAX AND ITS ROLE IN THE ECONOMY." MODERN SCIENCE АND RESEARCH 3, no. 3 (2024): 1007–10. https://doi.org/10.5281/zenodo.10900022.

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<em>This article discusses the calculation of excise tax and its role in the country's economy. Excise tax rates in force in the Republic of Uzbekistan and their role and influence in the formation of budget revenues are covered.</em>

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Sirenko, Mykhailo. "ACTUAL ASPECTS OF CALCULATION AND PAYMENT OF EXCISE TAX." Knowledge, Education, Law, Management 2, no. 4 (2020): 166–70. http://dx.doi.org/10.51647/kelm.2020.4.2.30.

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Nogina, Oksana A. "The Legal Nature of the Additional Payment of Excise Taxes Calculated Using an Increasing Coefficient, and the Problems of Applying the Calculation Method of Additional Excise Tax in the Conditions of Applying an Increased Coefficient." Theoretical and Applied Law, no. 3 (June 7, 2020): 79–83. https://doi.org/10.5281/zenodo.15425687.

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This article is devoted to the actual problem of analyzing the signs of an additional payment for excise duties, the obligation to pay which arises in connection with exceeding the maximum volume of sales of excisable goods at the end of the calendar year. The article analyzes the problems of tax regulation calculation of anadditional payment by the settlement method when determining the unfounded tax benefi t received by the taxpayer. 

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Linegar, Daniel J., and Corne van Walbeek. "The effect of excise tax increases on cigarette prices in South Africa." Tobacco Control 27, no. 1 (2017): 65–71. http://dx.doi.org/10.1136/tobaccocontrol-2016-053340.

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IntroductionThe effectiveness of excise tax increases as a tool for reducing tobacco consumption depends largely on how the tax increases impact the retail price. We estimate this relationship in South Africa for 2001–2015.DataStatistics South Africa provided disaggregated cigarette price data, used in the calculation of the Consumers’ Price Index. Data on the excise tax per cigarette were obtained from Budget Reviews prepared by the National Treasury of South Africa.MethodsRegression equations were estimated for each month. The month-on-month change in cigarette prices in February through Apr

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SOTNICHENKO, О.A., and О.A. HNATENKO. "Conceptual principles of excise taxation adjusting in Ukraine." Market Relations Development in Ukraine №5(216)2019 130 (July 15, 2019): 26–32. https://doi.org/10.5281/zenodo.3335923.

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Subject of investigation: taxation by excise tax in Ukraine and its feature. The aim of research: to analyse the features of indirect taxation realization in Ukraine on the example of excise tax. Methodology of the executed work: searching on present methodological and scientific literature with the analysis of found material, finding out of cause–effect relations, analysis of documentation and results of researchers’ activity on issue of undertaken research. Results of research: The article is investigation of such kind of indirect taxes in Ukraine as excise tax. The role of excis

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Aguzarova, Larisa A., and Georgy V. Khugaev. "SOME ASPECTS OF EXCISE TAXATION IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6/4, no. 147 (2024): 257–62. http://dx.doi.org/10.36871/ek.up.p.r.2024.06.04.033.

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The scientific article examines current issues of excise taxation in the Russian Federation. It is noted that currently the main source of revenue generation for the budgetary system of our state is taxes, and an effectively operating modern tax system is of decisive importance for the successful functioning of the domestic economy. It is quite obvious that the reforms carried out in Russia have demonstrated that gaps in the tax system are one of the significant reasons for the controversial issues in the state of the country’s economy. Of course, this required the development of a new fiscal

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Polvanov, Shamsiddin Asliddin ogli. "THE SYSTEM OF CALCULATION OF VALUE ADDED TAX AND ITS IMPROVEMENT." Innovations in economy 5, no. 5 (2022): 5. https://doi.org/10.5281/zenodo.7220045.

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This scientific article presents the author's opinions on the development evolution of the value added tax, its role in the tax system. Also, the practice of developed foreign countries on the introduction of VAT has been analyzed. In addition, the extent of the impact of VAT on the activities of business entities was analyzed.

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David, Petr. "Why and how to tax cigarettes." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 59, no. 4 (2011): 43–50. http://dx.doi.org/10.11118/actaun201159040043.

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Objective of the article is to identify the functions and requirements an excise tax on cigarettes should fulfil, next also to calculate a model for the taxation of cigarettes in the Czech Republic with practical relevance, and to formulate recommendations for cigarette tax policy. Determining the role which should be fulfilled by cigarette excise taxes necessarily requires knowledge of the costs of cigarette consumption, which may be used to calculate the specific tax burden on cigarettes for the particular case of the Czech Republic and to formulate general conclusions and recommendations fo

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Dissertations / Theses on the topic "Calculation of excise tax"

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Leung, Lun-cheung. "An analysis of excise taxation policy in Hong Kong." [Hong Kong] : University of Hong Kong, 1994. http://sunzi.lib.hku.hk/hkuto/record.jsp?B13762151.

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Silva, Francisco Maria Viseu Gomes da. "The determinants of excise tax revenues in Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/19518.

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Mestrado em Finanças<br>Os Impostos Especiais de Consumo são um dos mais antigos impostos no Mundo, contudo a análise deste tema tem sido pouco explorada pelos autores a nível mundial, comparativamente a outros impostos. Em Portugal os estudos sobre as determinantes da receita dos Impostos Especiais de Consumo receberam pouca atenção do meio académico, com excepção de alguns trabalhos na área de Fiscalidade. Através deste estudo procuramos explicar o contexto histórico a nível mundial da introdução deste tipo de impostos, assim como responder à nossa pergunta de partida: "Quais são as principa

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Leung, Lun-cheung, and 梁麟祥. "An analysis of excise taxation policy in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1994. http://hub.hku.hk/bib/B3196459X.

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Nicholson, Andrew Gale. "Difference in state cigarette excise tax rates: a look into the prominence of tax avoidance behavior." Thesis, Kansas State University, 2012. http://hdl.handle.net/2097/15100.

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Master of Arts<br>Department of Economics<br>Tracy Turner<br>I analyze the impact of differences in the cigarette excise tax rates of bordering states on the price elasticity of demand for cigarettes in the home state. Using unique county-level data on the sales tax revenues collected from Kansas tobacco sellers by industry type provided by the Kansas Department of Revenue, as well as data on cigarette excise tax rates, distance to Kansas’ borders, and the combined state and county sales tax rate, I examine the determinants of tobacco sales tax revenue using a fixed effects model. The analysis

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Baker, Megan Elizabeth. "Framing the Issue - How the Medical Device Industry's Arguments Translated into Political Tools and Action." Thesis, Virginia Tech, 2016. http://hdl.handle.net/10919/73341.

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The Medical Device Excise Tax (MDET) was developed as a funding source to help cover the cost of expanded health care coverage through the Affordable Care Act (ACA). The excise tax is a 2.3% tax on sales of certain medical devices and is paid by the manufacturer of the device (Bolka, 2014). This thesis reflects on the theoretical and conceptual framework that the analysis is based on, including concepts such as success/failure, policy actors, and efficiency/equity. It underlines the importance of framing the argument in the policy making process by analyzing the four main arguments that are

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Edfeldt, Johan, and Edfeldt Linn Petersson. "Should Sweden impose excise tax on sugar-sweetened beverages in order to improve public health?" Thesis, Blekinge Tekniska Högskola, Institutionen för industriell ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-14519.

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In recent time, several reports have been published about a more and more unhealthy population world wide, with increasing Body Mass Index (BMI) in welfare countries, such as Sweden. Diseases, such as obesity and diabetes, which is strongly connected to a high BMI, have increased and together with them also the medical expenses for society/state. Several initiatives have been started, in different countries, to tackle these problems and some have introduced a “sugar tax” on unhealthy products, like candy and soda, which has become a well- debated subject also in Sweden today. In this MBA maste

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Singh, Kusum. "CROSS-BORDER SHOPPING: IMPLICATIONS FOR STATE FISCAL COMPETITION IN MULTIPLE TAX INSTRUMENTS." UKnowledge, 2011. http://uknowledge.uky.edu/gradschool_diss/155.

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This dissertation investigates whether consumers’ cross-border shopping due to interstate commodity tax differentials influence counties’ economic activity and states’ strategic competition in multiple tax policies. First, I examine how own and the nearest neighboring states’ commodity tax rates affect counties’ retail activity. Particularly, in contrast to many previous studies, I examine whether the distance to the state border influences the responsiveness of counties’ retail activity to sales and excise taxes of own and the nearest neighboring states. Since the costs of avoiding state comm

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Posen, Jodie. "The impact of cigarette excise tax Increases and harmonisation in the East African community." Master's thesis, University of Cape Town, 2013. http://hdl.handle.net/11427/5711.

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Includes abstract.<br>Includes bibliographical references.<br>This paper proposes a model that can be used to predict the likely impacts of tobacco tax increases and harmonisation in the East African Community. The model has five sections, one for each EAC country. These sections consider different cigarette market segments based on tax or price differentials. The model can therefore calculate the likely effects of excise tax increases and harmonisation on the retail selling price of cigarettes, cigarette consumption, government revenue and industry revenue for each individual country and for

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Chonviharnpan, Pichai. "The effects of excise tax changes on alcoholic beverages and tobacco consumption in Thailand." Doctoral thesis, importedStudentThesis, 2016. https://researchprofiles.canberra.edu.au/en/studentTheses/a0afdef4-5820-4e74-9c1b-2ca3832a285e.

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Sauer, William. "Fuel excise taxes and consumer gasoline demand comparing average retail price effects and gasoline tax effects /." CONNECT TO ELECTRONIC THESIS, 2007. http://dspace.wrlc.org/handle/1961/4136.

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Books on the topic "Calculation of excise tax"

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Due, John Fitzgerald. Excise taxes. World Bank, Policy Research Department, Public Economics Division, 1994.

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Office, General Accounting. Tax administration: Ways to simplify the estimated tax penalty calculation : report to the Chairmen and Ranking Minority Members, Committee on Finance, U.S. Senate, and Committee on Ways and Means, House of Representatives. The Office, 1998.

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Ram & McRae. Value-Added Tax & Excise Tax handbook: A practical guide to VAT & Excise Tax in Guyana. Ram & McRae, 2006.

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Pant, Hari Dhoj. Excise taxation in Nepal. H.D. Pant, 1985.

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Ali, Qazi Khalid. Sindh Excise manual. s.n.], 2007.

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Maule, James Edward. Tax credits: Concepts and calculation. Tax Management Inc., 2002.

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Sundriyal, G. B. Excise duties in India. Radiant Publishers, 1991.

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Oversight, Massachusetts General Court House of Representatives Committee on Post Audit and. Management review, marine excise tax system. HPAO, 1985.

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Judee, Wells, Barton Gregg D, Zagelow Stephen P, Washington State Bar Association. Real Property, Probate & Trust Section., and Washington State Bar Association. Continuing Legal Education Committee., eds. Update on real estate excise tax. WSBA, 1994.

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Ladin, Jay. Report on selective excise taxes. Maryland Commission on State Taxes and Tax Structure, 1989.

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Book chapters on the topic "Calculation of excise tax"

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Hong, Sheng. "On the Homogeny, Separation, and Substitution of Rent and Tax." In Vision and Calculation. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-2898-9_4.

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Davidson, Louise. "Rolph on the Aggregate Effects of a General Excise Tax." In Money and Employment. Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-11513-6_29.

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Davidson, Louise. "Wells on Excise Tax Incidence in an Imperfectly Competitive Economy." In Money and Employment. Palgrave Macmillan UK, 1990. http://dx.doi.org/10.1007/978-1-349-11513-6_30.

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Mosher, James F. "Government Policies Concerning Alcohol Taxation: Beyond the Excise Tax Debate." In Economics and Alcohol. Routledge, 2023. http://dx.doi.org/10.4324/9781003459743-13.

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Valaskova, Katarina, and Vladimir Bakes. "Calculation of Tax Shields Using the Method of Adjusted Present Value." In Advances in Panel Data Analysis in Applied Economic Research. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-70055-7_40.

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Wang, Shuguang, Wei Wang, Jia Song, and Jirong Zhao. "Calculation of the Fiscal Transfer Payments After Value-Added Tax Expansion Reform in China." In Proceedings of 2014 1st International Conference on Industrial Economics and Industrial Security. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-662-44085-8_8.

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O'Brien, D. P. "The Income Tax: its Extension at the Present Rate proposed to all Classes; Abolishing the Malt Tax, the Window Tax, Duty on Hops, on Licenses to sell and make Beer, the Tax on Railways, the Excise on Bricks; and reducing the Duty on French Wines." In The History of Taxation Vol 5. Routledge, 2024. http://dx.doi.org/10.4324/9781003547495-9.

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"Excise Duties." In The East African Tax System. Mkuki na Nyota Publishers, 2015. http://dx.doi.org/10.2307/j.ctvh8r2p3.11.

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ASHWORTH, WILLIAM J. "The Equitable Tax?" In Customs and Excise. Oxford University Press, 2003. http://dx.doi.org/10.1093/acprof:oso/9780199259212.003.0004.

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Lyons, Timothy. "Customs and Excise and Brexit." In Tax Implications of Brexit. Bloomsbury Professional, 2021. http://dx.doi.org/10.5040/9781526516831.chapter-003.

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Conference papers on the topic "Calculation of excise tax"

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Tiong, Desmond Koh-Kiong, and Halimah Pit. "Experiences on “Thermal Spray Aluminum (TSA)” Coating on Offshore Structures." In CORROSION 2004. NACE International, 2004. https://doi.org/10.5006/c2004-04022.

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Abstract Historically the coatings used in the splash zone have been coal tar epoxy or glassflake polyester/epoxy. Since 1982, oil and gas industry has moved towards Thermal Sprayed Aluminum (TSA) coating for protection of steel structures in the splashzone. In 1995, SM-EP investigated the potential of TSA coatings on offshore structures in the South China Sea. Experience from other operators indicated that TSA coatings, when properly applied and with the use of specific sealer systems, will provide a service life in excess of 30 years with zero maintenance required. It also posses good mechan

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Rotaru, Marina. "Practici internaționale privind utilizarea timbrelor de acciz și trasabilitatea mărfurilor accizate." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v4.10.

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In recent years, the focus on excise duties has increased, as governments seek ways to increase tax revenue and control the consumption of products deemed unhealthy or polluting. Thus, studying excise taxes can help understand how special taxes can be used to achieve economic and social objectives, as well as develop more efficient and equitable fiscal policies. Subsequently, analyzing the elements of excise taxation leads to an understanding of how this state tax is applied, making it easier for taxpayers to access this information, which is of major importance for producers and users of exci

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Munteanu, Evelina. "The impact of fiscal policy on economic growth in the Republic of Moldova." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v1.65.

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In a world that changes day by day, the capability to maintain the stability in the economical area, making sure that all posible tools and approches are taken into account, is pivotal for a prosperous development of the general condition of the country. Being guided by efficiency, the main purpose of the fiscal policy is to reduce the budget deficit, to combat tax evasion and to minimize the public debt. Furthermore, there are also more general aims like social welfare, combating poverty and reducing unemployment. In additional, the 2024 objectives include as well fiscal instruments for entic

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Khayun, Vachiraporn, and Peter Ractham. "Measuring e-Excise Tax Success Factors: Applying the DeLone." In 2011 44th Hawaii International Conference on System Sciences (HICSS 2011). IEEE, 2011. http://dx.doi.org/10.1109/hicss.2011.303.

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Jemna, Roxana. "The retrospective of excise taxation and the need for harmonization at the current stage of excise duty rates in the Republic of Moldova with those of the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.18.

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The excise tax is a consumption tax that is applied to goods with an inelastic demand, so that the increase in the prices of these products does not significantly influence consumption. In this way, the state not only ensures a stable and relatively predictable source of tax revenues, but also limits the consumption of products harmful to health. The European integration of the Republic of Moldova has become the priority of the country's internal and external policy, thus there is a need to carry out a series of reforms in all areas, but of special importance are the reforms related to the har

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Iadrennikova, Elena. "Prospects of Introduction of Excise Tax on Sugar Sweetened Beverages in Russia." In International Conference «Responsible Research and Innovation. Cognitive-crcs, 2017. http://dx.doi.org/10.15405/epsbs.2017.07.02.38.

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Purwanto, Purwanto, and Rizki Indrawan. "The Determinants of Tax Evasion in Directorate General of Customs and Excise Jakarta." In Annual International Conference on Accounting Research (AICAR 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200309.041.

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Iadrennikova, Elena. "Prospects of the introduction of palm oil excise tax in the Russian Federation." In International Days of Statistics and Economics 2019. Libuše Macáková, MELANDRIUM, 2019. http://dx.doi.org/10.18267/pr.2019.los.186.53.

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Zahari, T. N., A. Hidayatno, and Komarudin. "Sustainability Evaluation of Tobacco Excise Tax Policy to Finance Universal Health Coverage in Indonesia." In 2021 IEEE International Conference on Industrial Engineering and Engineering Management (IEEM). IEEE, 2021. http://dx.doi.org/10.1109/ieem50564.2021.9672776.

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Chicu, Nadejda. "The impact of VAT and excise taxes on some economic processes." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.43.

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International experience shows that there is a stable relationship between the level of economic development of a country and the tax burden on the economy. Economically more developed countries can redistribute through the budget a large share of the national product produced in their economy. The maximum possible level of tax collection is determined by many factors depending on the level of socio-economic development of the country. Indirect taxes, especially VAT and excise taxes, are of great socio-economic importance and play an important role in the life of Moldova. Firstly, they are a s

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Reports on the topic "Calculation of excise tax"

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DeCicca, Philip, Donald Kenkel, and Feng Liu. Excise Tax Avoidance: The Case of State Cigarette Taxes. National Bureau of Economic Research, 2010. http://dx.doi.org/10.3386/w15941.

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Gruber, Jonathan, and Botond Koszegi. A Theory of Government Regulation of Addictive Bads: Optimal Tax Levels and Tax Incidence for Cigarette Excise Taxation. National Bureau of Economic Research, 2002. http://dx.doi.org/10.3386/w8777.

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Chaloupka, Frank, Richard Peck, John Tauras, Xin Xu, and Ayda Yurekli. Cigarette Excise Taxation: The Impact of Tax Structure on Prices, Revenues, and Cigarette Smoking. National Bureau of Economic Research, 2010. http://dx.doi.org/10.3386/w16287.

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Huang, Jidong, and Frank Chaloupka. The Impact of the 2009 Federal Tobacco Excise Tax Increase on Youth Tobacco Use. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18026.

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Saffer, Henry, Markus Gehrsitz, and Michael Grossman. The Effects of Alcohol Excise Tax Increases by Drinking Level and by Income Level. National Bureau of Economic Research, 2022. http://dx.doi.org/10.3386/w30097.

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Ama Pokuaa, Fenny, Aba Obrumah Crentsil, Christian Kwaku Osei, and Felix Ankomah Asante. Fiscal and Public Health Impact of a Change in Tobacco Excise Taxes in Ghana. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ictd.2020.003.

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This working paper predicts the fiscal and public health outcomes from a change in the excise tax structure for cigarettes in Ghana. More than 5,000 people are killed by diseases caused by tobacco every year in Ghana (Tobacco Atlas 2018). Currently the country has a unitary tax administration approach, with a uniform ad valorem tax structure on all excisable products, including tobacco. However, the ECOWAS directive on tobacco control, in line with the WHO Framework Convention on Tobacco Control (WHO 2003), recommends a simple tax structure – using a mixed excise system with a minimum specific

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Jenkins, Glenn P., and George G. Poufos. Economic Integration and the Transformation of the Tax Mix: Cyprus 1990-2001. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0006639.

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This presentation was commissioned by the Trade and Integration Network of the Regional Policy Dialogue for the Tax Workshop on Fiscal Impact of FTAA celebrated on September 18th and 19th, 2002 in Washington, DC. Proposals for Free Trade Area of the Americas (FTAA) have similar implications for the fiscal systems of the participating countries as now faced by countries preparing to gain entry into the European Union. Involves reducing taxes on international trade and increasing some combination of sales taxes (usually VAT), excise taxes, and income taxes.

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van Walbeek, Corné, and Senzo Mthembu. The Likely Fiscal and Public Health Effects of an Excise Tax on Sugar sweetened Beverages in Kenya. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/ictd.2022.007.

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Historically, non-communicable diseases (NCDs) have typically been associated with tobacco and alcohol use. However, in recent decades increased levels of overweightness and obesity, mostly caused by poor eating habits and a sedentary lifestyle, have increased diabetes, cancers, and cardiovascular diseases. There is a general agreement that sugar sweetened beverages (SSBs) are bad for one’s health. As such, measures to reduce their consumption would be expected to positively impact population health. In this working paper, we develop and report on an Excel-based model, in which we simulate the

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Villela, Luiz Arruda, and Alberto Daniel Barreix. Taxation in the MERCOSUR and Coordination Possibilities. Inter-American Development Bank, 2003. http://dx.doi.org/10.18235/0010538.

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This paper analyzes the evolution and structure of taxation in the Mercosur countries. Specifically, it covers taxes on goods and services, including general excise taxes and excises taxes, and income taxes, both corporate and personal. It also discusses the role of the tax administration and the appellate process, and concludes with suggestions for tax policy coordination among Mercosur countries.

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Traore, Raïssatou Joëlle. Tax Harmonisation Policy within the West African Economic and Monetary Union: Analysis and Prospects. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.017.

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Abstract:

Since 1994, the West African Economic and Monetary Union (WAEMU) has been engaged in an ambitious project to harmonise its members’ domestic tax systems. Including both indirect and direct taxation, this project has targeted value-added tax (VAT), excise duties, corporate income tax, tax on income from movable capital and rules on double taxation. This study focuses on the WAEMU bodies responsible for the development and implementation of tax harmonisation standards. It also details the objectives assigned to this tax harmonisation policy, so that it can be better evaluated. Summary of ICTD Wo

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