Relevant bibliographies by topics / Custom and Excise tax

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  2. Dissertations / Theses
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Academic literature on the topic 'Custom and Excise tax'

Author: Grafiati
Published: 4 June 2025
Last updated: 23 June 2025

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Journal articles on the topic "Custom and Excise tax"

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ODUM, CHINWE GLORIA. "IMPACT OF FEDERAL COLLECTED TAXES ON ECONOMIC GROWTH OF NIGERIA." ANAN Journal of Accounting 13, no. 1 (2024): 88–103. http://dx.doi.org/10.70518/ajoa.v13i1.05.

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The broad objective of the study is to determine the impact of Federal collected taxes on the economic growth of Nigeria. In order to achieve this, the study specifically ascertained the extent to which custom and excise duties, petroleum profit tax and education tax affect the gross domestic product of Nigeria. The study employed an ex-post facto research design and utilized primarily time series data, which were largely obtained from secondary sources over a 13-year period, from 2010 to 2022. Descriptive statistics were used to measure the central tendency and dispersion. Ordinary least square regression analysis was applied in hypothesis testing which found that: custom and excise duties positively and significantly affect the gross domestic product of Nigeria (p-value = 0.0037); petroleum profit tax has a non-significant negative effect on the gross domestic product of Nigeria (p-value = 0.0699); education tax has a non-significant positive effect on the gross domestic product of Nigeria (p-value = 0.3204). The study recommends that the government should optimize customs procedures by minimizing bottlenecks and establishing a taxation system that is both transparent and equitable. Furthermore, implementing measures to combat smuggling and boost compliance will not only fortify the positive impact of custom and excise duties on economic growth but also foster a more efficient and accountable fiscal environment.
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Chidera, Godson Eze. "Impact of non-oil tax revenue on economic growth in Anglophone and Francophone countries." World Journal of Advanced Research and Reviews 18, no. 2 (2023): 671–81. https://doi.org/10.5281/zenodo.8405967.

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This study examined the impact of non-oil tax revenue on economic growth in Anglophone and Francophone countries. Specifically, the study sought to: ascertain the impact of capital-gain tax revenue on economic growth in Anglophone and Francophone countries; determine the impact of custom/excise tax revenue on economic growth in Anglophone and Francophone countries and evaluate the impact of property tax revenue impact on economic growth in Anglophone and Francophone countries. The variables used in the study were capital gain tax revenue (CGT), custom/excise tax revenue (CET), the property tax revenue (PRT) and real GDP growth and were collected over period of 1991 to 2021 from World Bank database (WDI) 2021. Sample of five (5) Anglophone and Francophone countries namely Nigeria, Ghana, Mali, Togo and Burkina-Feso out of twenty (20) Anglophone and Francophone countries were used in the study. The method of data analysis was Generalized panel least square. The empirical results showed that capital gain tax revenue (CGT) has positive and significant impact on economic growth in Anglophone and Francophone countries; property tax revenue (PIT) has positive and significant impact on economic growth in Anglophone and Francophone countries and custom/excise tax revenue (CET) has positive but insignificant impact on economic growth in Anglophone and Francophone countries. The study recommended that Government of Anglophone and Francophone countries should review capital-gain income tax (CGT) collection modality with a view of incorporating public enlightenment programme in respect to capital-gain income tax. The public enlightenment programme should involve awareness campaigns on who should pay, how to compute, where to pay and when to pay CGT.
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Bakare, Taophic Olarewaju, Jamiu Adeniyi Akindele, Abdulganiyu Babansulaiman, and Ayodeji Hakeem Adegboyega. "Company Income Tax, Custom and Excise Duties: A Prelude for Nigerian Economic Growth Using ARDL Approach." Journal of Accounting Research, Organization and Economics 7, no. 3 (2024): 403–12. https://doi.org/10.24815/jaroe.v7i3.37339.

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Objective –The main objective of this paper is to examine the effects of company income tax, customs and excise duties, and economic growth in Nigeria.Design/Methodology –The study used Auto Regressive Distributed Lag and the study covered the period between 1982 – 2022 with the aid of ex-post facto research design.Research limitations/implications –The study is limited to tax revenue precisely custom and excise duties and company income tax using times series analysis. The implications of this study are that in order to significantly enhance revenue inflows from excise duties and CIT source, the report advises the government focus on expanding the tax base rather than raising the rate of corporate income tax.Findings – The results found that company income tax has positive and significant effect on economic growth in Nigeria with the coefficient 1.1532 and p-value 0.000 while custom and excise duties revealed negative but significant effect with the coefficient -0.1315 and p-value 0.010 on economic growth in Nigeria.Novelty/Originality –The originality of this research lies in the methodology of the study where previous studies analysed the data through econometric techniques such as FMOLS and Johansen co-integration techniques which do not provide for the accommodation of small samples, “ARDL method used by this study yields statistically significant results in small samples. More also, ARDL technique yields unbiased and dependable estimates of the long-run model. That makes this study a unique and contribution to the body of knowledge.
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E., Appah, and Iweias S.S. "Taxes and Income Inequality in Nigeria: 1980 – 2020." African Journal of Economics and Sustainable Development 6, no. 1 (2023): 100–128. http://dx.doi.org/10.52589/ajesd-kknb1wp3.

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This study investigated the relationship between taxes and income inequality in Nigeria from 1980 to 2020. The specific objectives were to investigate the relationship between personal income tax and Gini coefficient, evaluate the relationship between company’s income tax and Gini coefficient, assess the relationship between petroleum profit tax and Gini coefficient, determine the relationship between capital gain tax and Gini coefficient, investigate the relationship between value added tax and Gini coefficient, evaluate the relationship between custom and excise duty and Gini coefficient from 1980 to 2020 in Nigeria. The study adopted ex post facto and correlational research design. The population of the study consisted of taxes and gini coefficient in Nigeria from 1980 to 2020. The secondary data were sourced from Federal Inland Revenue Service (FIRS), Central Bank of Nigeria (CBN), and National Bureau of Statistics (NBS) of various publications ranging from 1980 to 2020. The study used univariate, bivariate and multivariate analysis. The results revealed a positive and insignificant relationship between personal income tax company’s income tax (CIT), petroleum profit tax (PPT), capital gain tax (CGT), value added tax (VAT), custom excise duties (CED) and Gini coefficient for the period under study, while strong positive relationship when literacy rate moderate tax structure, and weak positive and insignificant relationship. On the basis of the findings, the study concluded that taxes such as personal income tax, company income tax, petroleum profit tax, capital gain tax, value added tax and customs and excise duties influence the level of income inequality in Nigeria. The study recommends, amongst other things, that the government should ensure compliance to tax payments, because taxes provide a powerful policy tool effectively used for curing economic and social ills and should not to be set too high, as this would discourage investments.
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A, Kumudha. "Pros and cons of indian gst to society." Journal of Management and Science 7, no. 2 (2017): 272–76. http://dx.doi.org/10.26524/jms.2017.37.

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GST will narrow economic distance between producers and consumers as itwill be imposed only value addition. The dream of one country, one act and one taxwill be observed. It is expected that, it will help to improve the productivity in thecountry as well as will be benefited to the consumers, as maximum rate of GST ispredetermined. It will also help to avoid the multiple taxation, processes, tax evasionetc. Government proposed Central GST and States GST. CGST will subsume centralexcise duty, excess central excise duty, service tax, excess custom duty and specialexcess custom duty. SGST will subsume sale tax/ VAT, entertainment tax (other thanlocal bodies),sale tax which is imposed by Centre Government and collected by states,purchase tax, luxury tax and lottery tax and more significantly octroi which is a majorsource of revenue of the Municipal Corporations. Already there is vertical imbalanceof resources and responsibilities among Governments in India. Therefore, in thisresearch paper probable pros and cons about upcoming are discussed.
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Iyidiobi, F. C., U. B. Ugwuanyi, and C. I. Ezugwu. "Effect of Goods and Services Tax on Capital Expenditure in Nigeria." European Journal of Accounting, Auditing and Finance Research 10, no. 10 (2022): 1–13. http://dx.doi.org/10.37745/ejaafr.2013/vol10n10113.

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This study is an empirical examination of the effect of goods and services tax on capital expenditure in Nigeria for the period 2005 - 2020. The specific objectives are to ascertain the effect of value added tax (VAT) on capital expenditure (CAPEX) and secondly to determine the effect of Customs and Excise Duties on capital expenditure (CAPEX) in Nigeria. The study is theoretically linked to Benefit Received Theory. The study was an ex-post-facto research which made use of secondary data obtained from the Central Bank Statistical Bulletin. The study employed descriptive statistics and graphical representation using E-Views 10 software to check for the trends, linearity or otherwise of the data. Regression model was applied in determining the extent of the effect exerted on capital expenditure (CAPEX) by value added tax (VAT) and custom and excise duties (CED). The result of the analysis revealed that the duo independent variables which are value added tax and custom duties had a significant and positive effect on capital expenditure. The implication of this finding is that the capital expenditure has been influenced significantly by value added tax and customs duties. The study concluded that a long-run relationship existed among VAT, CED and capital expenditure. It is therefore recommended that revenues generated from VAT and CED should be invested and allocated adequately in major domestic sectors of the economy of Nigeria so as to expand the revenue sources of the nation.
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Chidera Godson Eze. "Impact of non-oil tax revenue on economic growth in Anglophone and Francophone countries." World Journal of Advanced Research and Reviews 18, no. 2 (2023): 671–81. http://dx.doi.org/10.30574/wjarr.2023.18.2.0882.

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This study examined the impact of non-oil tax revenue on economic growth in Anglophone and Francophone countries. Specifically, the study sought to: ascertain the impact of capital-gain tax revenue on economic growth in Anglophone and Francophone countries; determine the impact of custom/excise tax revenue on economic growth in Anglophone and Francophone countries and evaluate the impact of property tax revenue impact on economic growth in Anglophone and Francophone countries. The variables used in the study were capital gain tax revenue (CGT), custom/excise tax revenue (CET), the property tax revenue (PRT) and real GDP growth and were collected over period of 1991 to 2021 from World Bank database (WDI) 2021. Sample of five (5) Anglophone and Francophone countries namely Nigeria, Ghana, Mali, Togo and Burkina-Feso out of twenty (20) Anglophone and Francophone countries were used in the study. The method of data analysis was Generalized panel least square. The empirical results showed that capital gain tax revenue (CGT) has positive and significant impact on economic growth in Anglophone and Francophone countries; property tax revenue (PIT) has positive and significant impact on economic growth in Anglophone and Francophone countries and custom/excise tax revenue (CET) has positive but insignificant impact on economic growth in Anglophone and Francophone countries. The study recommended that Government of Anglophone and Francophone countries should review capital-gain income tax (CGT) collection modality with a view of incorporating public enlightenment programme in respect to capital-gain income tax. The public enlightenment programme should involve awareness campaigns on who should pay, how to compute, where to pay and when to pay CGT.
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John Ayodele, Adekanmbi,, Olaoye, AyoOla Azeez, and Fakiyesi, Oyindamola Adesola. "AN EMPIRICAL ANALYSIS OF TAX REVENUE AND TOTAL REVENUE OF WEST AFRICAN COUNTRIES." International Journal of Business Management and Economic Review 07, no. 06 (2024): 10–27. https://doi.org/10.35409/ijbmer.2024.3623.

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The paper examined tax revenue and total revenue of West African countries for 10 years, spanning from 2008 to 2018. The population covered all the West African countries; out of which, 8 countries were randomly selected. Data of these countries were sourced from the Organization of Economic Co-operation Development (OECD) and Revenue Statistics in Africa and the statistical bulletin of various countries. Data collected for this study were analyzed with the use of descriptive statistics, Pearson correlation analysis and panel data regression which include pooled OLS, fixed effect estimation and random effect estimation. It was discovered that company income tax, value added tax, and custom and excise duties exert a positive impact on total revenue, though the impact is insignificant for value added tax given the reported coefficient and probability values that stood at 5.990342 (p=0.060>0.05), as against the reported coefficient and probability values of company income tax and custom and excise duties that stood at 0.195278 (p=0.000<0.05) and 0.9765433(p=0.021<0.05) respectively. Based on these findings, the study concluded that tax revenue has positive effect on the total revenue of West African Countries. Thus, it was recommended that tax authorities of various countries should properly monitor companies income tax and custom and excise duties to sustain its significance to the revenue pool of the government, efforts should be intensified by the government agencies saddled with the collection and increase in value added tax rate to improve the tax revenue base and, that there should be a persistent review of existing tax laws to keep the act in pace with the economic reality.
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Mandal, Ram Briksh. "The Relationship between Tax and Economic Growth in Nepal." Economic Review of Nepal 5, no. 1 (2022): 58–71. http://dx.doi.org/10.3126/ern.v5i1.66040.

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This study examines the relation between tax and economic growth in Nepal for the period of 1992 to 2022. The study analyzes the existence of the long-run relationship between custom duty, excise duty, value added tax and micro economic indicator GDP at current price of the Nepalese economy. The study utilized time series data analysis, using annual data covering the period of 1992 to 2020 in Nepal. The empirical results of the study, using the ARDL model, highlighted the impact of different tax indicators on economic growth. Findings indicated that a long-run (but no short-run) relationship existed between tax and economic growth in Nepal. More specifically, the results show that the custom duty and value added tax has the negative impact on the economic growth in the long run. Similarly, the result excise duty shows that positive impact on the economic growth in Nepal.
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E., Appah, and Isele L. E. "Taxes and Road Infrastructural Development in Nigeria." African Journal of Accounting and Financial Research 7, no. 2 (2024): 306–25. http://dx.doi.org/10.52589/ajafr-gosnw3er.

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This study examined the taxes and road infrastructural development in Nigeria. The specific objectives of the study among others were to determine the relationship between of company income tax on road infrastructural development in Nigeria, ascertain the relationship between petroleum profit tax on road infrastructural development in Nigeria. Four research questions and four hypotheses were formulated as a guide for the study. This study adopted ex post facto research design. The population of the study was conducted on Federal Republic of Nigeria under the National Bureau of Statistics, Federal Inland Revenue Services, Central Bank of Nigeria (CBN) and Federal Ministry of Finance. The study period covered was forty-one (41) years spanning from 1982 to 2022. This study utilized Descriptive statistic, Unit Root Test and Ordinary Least Square Regression method with the aid of E-View 12. The findings of the study showed a positive and significant relationship between company income tax on road infrastructure in Nigeria; customs and excises duties positively and significantly affects road infrastructure in Nigeria; petroleum profit tax negatively and insignificantly affects road infrastructure in Nigeria and finally, value added tax negatively and insignificantly influence road infrastructure in Nigeria is statistically negative and insignificant. The study concluded that taxes such as company income tax, custom and excise duties affects road infrastructural development in Nigeria for the period spanning from 1982 – 2022. Therefore, the study suggested amongst other that, government should intensify efforts at developing the level of infrastructure in the country through tax payers’ revenue because, this study affirmed that company income tax and customs and excise duties positively and significantly affects road infrastructure in Nigeria
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Dissertations / Theses on the topic "Custom and Excise tax"

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Kleine, Holthaus Jan-Dirk. "Das Zollrecht Australiens im Lichte internationaler Warenverkehrsregelungen." Hamburg : Kovac, 2007. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=015602745&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Parulienė, Vaiva. "Mokesčių administravimo Lietuvos Respublikos muitinėje teisinis reglamentavimas." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2006. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2006~D_20061215_113534-20263.

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The purpose of this work is to determine the effect of legal regulation of tax administration at customs-house on the collection of taxes administered by the customs authorities, to determine and to analyze the most topical theoretical and practical problems in the area of tax administration at customs-house, and to search for the solution of these problems.
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Гортолум, В. А. "Фіскальна функція митної політики України". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12715.

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У роботі досліджено концептуальні засади митної політики. Проаналізовано сучасні тенденції митної політики, спрямованої на наповнення Державного бюджету України. Проведено моніторинг надходжень митних платежів до державного бюджету та здійснено оцінювання їх фіскальної ефективності. Розглянуто прогнозування митних платежів як інструмент реалізації митної політики. Визначено прогресивний зарубіжний досвід справляння митних платежів, який може бути адаптований до вітчизняної практики. Запропоновано пріоритетні напрями підвищення ефективності реалізації фіскальної функції митної політики в Україні.<br>The conceptual bases of customs policy are investigated in the work. The modern tendencies of the customs policy directed on filling of the State budget of Ukraine are analyzed. The receipts of customs payments to the state budget were monitored and their fiscal efficiency was assessed. The forecasting of customs payments as a tool for the implementation of customs policy is considered. Progressive foreign experience in levying customs payments has been identified, which can be adapted to domestic practice. The priority directions of increase of efficiency of realization of fiscal function of customs policy in Ukraine are offered.
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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 principais determinantes da receita dos Impostos Especiais de Consumo em Portugal"?.<br>Excise Tax are one of the oldest taxes in the world, however the analysis of this subject has been little explored by worldwide authors, compared to other taxes. In Portugal, studies on the determinants of Excise Tax revenues have received little attention from academic world, with the exception of some studies in the field of Taxation. Through this study we seek to explain the worldwide historical context of the introduction of this type of tax, as well as to answer our starting question: "What are the main determinants of Excise Tax revenues in Portugal"?.<br>info:eu-repo/semantics/publishedVersion
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Смирнова, А. С. "Фіскальна ефективність непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12581.

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У роботі розкривається актуальність дослідження за обраним напрямом, ставиться проблема, мета і завдання дослідження, визначаються предмет та об'єкт дослідження. У кваліфікаційній роботі розглядаються концептуальні засади непрямого оподаткування, а саме: висвітлюється сутність та визначається ретроспектива розвитку непрямих податків. Проведено моніторинг фіскальної ефективності непрямих податків та прогнозовано їх надходження до державного бюджету України на 2020-2021 роки; виявлено їх вплив на реальний сектор економіки. Розглянуто можливості податкової гармонізації вітчизняного законодавства у сфері непрямого оподаткування із податковим законодавством Європейського Союзу. В процесі роботи зроблено висновки та пропозиції щодо перспективних напрямків вдосконалення непрямого оподаткування в Україні з метою забезпечення розвитку податкової системи.<br>The paper reveals the relevance of the study in the chosen direction, sets the problem, purpose and objectives of the study, determines the subject and object of the study. The qualification work considers the conceptual principles of indirect taxation, namely: the essence is highlighted and a retrospective of the development of indirect taxes is determined. The fiscal efficiency of indirect taxes was monitored and their receipts to the state budget of Ukraine for 2020-2021 were forecast; their influence on the real sector of the economy is revealed. Possibilities of tax harmonization of domestic legislation in the field of indirect taxation with the tax legislation of the European Union are considered. In the course of the work, conclusions and proposals were made on promising areas for improving indirect taxation in Ukraine in order to ensure the development of the tax system.
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Adomaitytė, Renata. "Fizinių ir juridinių asmenų apmokestinimo netiesioginiais mokesčiais teisinė analizė." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070109_131839-60322.

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Indirect taxes are value added tax, excise and customs. Taxation on these taxes is different than on the other taxes, because indirect taxes are paid by the person who pays the cost of the good or service, but collected form the real taxpayers – natural and legal persons, which are determined in the legal acts. The taxation of natural and legal persons begins from the principles of taxation, which are the basis of taxation. The principles of taxation are distributed into two groups: theoretical and determined in the legal acts, because of the collision of theory and legal acts. The indirect taxes – value added tax, excise and customs – are described through the principles of taxation. Also these taxes are analysed by their taxpayers – natural and legal persons, the procedure of taxation, the influence of the indirect taxes to the national budget and the main tendencies of all indirect taxes in Lithuania.
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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 allows me to infer cigarette demand effects, and I find that the price elasticity of demand for cigarettes in Kansas becomes significantly more elastic closer to a low tax border. Model estimates for gas stations with convenience stores and tobacco retailers suggest that a Kansas cigarette excise tax decrease would result in more sales tax revenue on average for counties within 50 miles of a low tax Kansas border, ceteris paribus.
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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 developed by the medical device industry including: innovation, jobs, patient care, and loss of global leadership. It also looks at the arguments that were translated into the actions, which were followed by the medical device industry: campaign contributions, lobbying, and interest groups. In conclusion, the importance of unofficial actors, their framing of the issues, and how that framing develops into action are recognized and understood.<br>Master of Arts
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Books on the topic "Custom and Excise tax"

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Commission, Australia Law Reform. Customs and excise. The Commission, 1992.

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Joshi, Ajay. Digest of central excise, custom & gold control cases, 1951-1990. STL Pub. Co., 1990.

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Sarkar, S. B. Words & phrases of central excise & customs. 3rd ed. Centax Publications, 2001.

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Sarkar, S. B. Words & phrases of central excise & customs. Centax Publications, 1991.

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McFarlane, Gavin. Customs and excise cases. Waterlow Publishers, 1988.

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Commission, Australia Law Reform. Customs and excise: Seizure & forfeiture. Law Reform Commission, 1990.

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Commission, Australia Law Reform. Customs and excise: Licensing provisions. The Commission, 1989.

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Commission, Australia Law Reform. Customs and excise: Cargo control. Law Reform Commission, 1989.

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Commission, Australia Law Reform. Customs and excise: Draft legislation. Australian Law Reform Commission, 1990.

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Commission, Australia Law Reform. Customs and excise: Administration provisions. The Commission, 1989.

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Book chapters on the topic "Custom and Excise tax"

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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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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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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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Wald, Nicholas, and Ans Nicolaides-Bouman. "Tobacco tax and price." In UK Smoking Statistics. Oxford University PressNew York, NY, 1991. http://dx.doi.org/10.1093/oso/9780192616807.003.0011.

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Abstract This section contains tables of the rates of duty on tobacco, and total receipts from duty and taxes on tobacco from 1900 to 1988. Duties on tobacco appeared on the statute book in 1660; preferential rates were allowed to the Colonies and, after 1787, to the United States of America as well. In 1789 the duties were subdivided into two portions, Customs and Excise. In 1825 the Customs and Excise duties were consolidated into a single Customs duty, and the following year the differential duty on foreign tobacco was abolished. No distinction was made between raw and manufactured tobacco until 1823, when foreign cigars and manufactured tobacco were dutied separately. From 1863 the rate for raw tobacco was graduated according to the moisture content. From 1904, imported manufactured cigarettes were rated for duty separately.
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Haase, Florian, and Daniela Steierberg. "M. Customs and excise duties when importing goods to Germany." In Tax Law in Germany. Verlag C.H.BECK oHG, 2024. https://doi.org/10.17104/9783406827303-30.

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Flath, David. "Public Economy, Part 2." In The Japanese Economy, 4th ed. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192865342.003.0012.

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Abstract This chapter takes up all aspects of Japanese taxes, including Japanese government debt which amounts to the shifting of taxes through time. The first part discusses the structure of taxes from the Meiji period through the first half of the twentieth century, which resembled that of developing countries of today. It then describes the current tax system of Japan which evolved from the tax system adopted in 1950 under the American occupation. It comprises personal and corporate income taxes, consumption and excise taxes, wage taxes, inheritance taxes and customs duties. The discussion then turns toward tax incidence and tax shifting, tax burden, and excess burden. Assuming that all taxes are shifted onto labor, it suggests that Japan’s total tax revenue of 30% of GDP imposes an excess burden of about 2% of GDP. Tax reform aimed at broadening the tax base and lowering the marginal tax rates, would lower the excess burden. The final part of the chapter is devoted to Japanese government debt. First is the question of how to measure it. The correct measure is net debt, which subtracts from gross debt the government debt held within the government itself including the BOJ. The trajectory of government debt that is consonant with minimum excess tax burden, given the stream of government spending, entails tax smoothing. Given this logic, one should ask whether taxes are too low, not whether government debt is too high. Japanese taxes are almost high enough to be judged sustainable.
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Mukherjee, Sacchidananda. "Tax Expenditures on Union Taxes in India from 2005–06 to 2019–20." In Fiscal Policy and Public Financial Management. Oxford University PressOxford, 2024. http://dx.doi.org/10.1093/9780198930464.003.0009.

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Abstract The Union government foregoes revenue on account of various tax exemptions/incentive schemes promoted for various purposes. Like the Union government, state governments also provide tax incentives but the revenue impacts of those tax-exemption schemes are yet to be assessed. The present chapter assesses the trends and patterns of tax expenditures of the Union taxes from 2005–06 to 2019–20 and finds that overall tax expenditures of the Union government declined from 8.15 per cent of GVA in 2008–09 to 1.69 per cent in 2019–20. This was possible mainly on account of the continuous reduction of tax expenditures on indirect taxes. Tax expenditures on direct taxes also declined from 32.7 per cent of direct tax collection in 2008–09 to 22.4 per cent in 2019–20. The tax expenditures related to Union excise duty and customs duty declined from 15.2 per cent in 2008–09 to 12.6 per cent of indirect tax collection in 2019–20.
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Conference papers on the topic "Custom and Excise tax"

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Osei, Janet Appiah, Rabani Adamou, Amos T. Kabo-Bah, and Satyanarayana Narra. "Decarbonisation in the Transport Sector of Ghana Using Autogas." In Africa International Conference on Clean Energy and Energy Storage. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-ezf4lf.

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Decarbonisation is instrumental in attaining sustainable mobility. To actualize the Ghana Nationally Determined Contribution (NDC) set emission reduction target of 15% relative to Business-As-Usual (BAU) scenario by 2030, sustainable transport actions should be encouraged. Thus, promoting the use of Liquified Petroleum Gas (LPG) and Compressed Natural Gas (CNG) in automobiles is very crucial to ensure efficient and green mobility. Nonetheless, existing policies in Ghana overlook autogas (LPG/CNG) as prospective decarbonizing solution in the transport sector. The study employed survey analysis and analytical modeling approach to elicit the benign effects of autogas in the transport sector using Accra as a case study. The ecological, economic and social dimensions of autogas were expatiated to extrapolate effective measures to facilitate their smooth implementation. Survey was carried out in the central business district of Accra to attain the percentage of autogas and gasoline used by taxis operators for the first time per author’s knowledge. A purposive sample of 500 taxi drivers was selected and data analysis was conducted using R statistical package. From the survey, 14% of taxis were powered with LPG whilst 86% were gasoline, however, the LPG-powered taxis were retrofitted gasoline engine vehicles. The analytical model was based on physics principles involving three resistance forces- aerodynamic, rolling resistance and inertia. CO2 emission savings of 29% and 18.4% were elicited from the use of CNG and LPG relative to gasoline fuel at the end of the simulation using the ambient conditions in Accra. Thus, use of autogas will limit global warming impact and aid the country to fulfill its pledged emission target by 2030. The government is entreated to regulate autogas use in the transport sector and increase its patronage by promoting flexible policies like meager custom duty on imported CNG/LPG vehicles as well as tax credits.
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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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Berghe, Nadejda. "Administration of fiscal revenues by the customs service of the Republic of Moldova." 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/cike2022.42.

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Fiscal collections administered by the Customs Service have the largest share in the total of taxes and fees levied in the National Public Budget. These receipts are represented by import-export rights that are collected by the customs authority when goods are introduced or removed from the customs territory of the Republic of Moldova and which, according to the provisions of the Customs Code, include: customs tax, tax for customs procedures, value added tax, excise duties and any other sums due to the state for the import of goods, collected by the customs institution. The purpose of the paper is determined by the analysis of customs statistics from the perspective of taxes and duties collected for import-export operations by the Customs Service of the Republic of Moldova, respectively the examination of their evolution and the contribution to the formation of NPB revenues. The researched subject is the collection of import and export duties for goods brought into or out of the territory of our country. In order to achieve the proposed goal, the research methodology was focused on the method of analysis and synthesis, and the results obtained were interpreted and the relevant conclusions were formulated respectively. The conclusions express the significant contribution of taxes collected on import-export operations as revenues administered by the Customs Service. Thus, analyzing all the taxes and charges levied on import and export and respectively collected as revenues in the national public budget, we found the significant weight held by excises and VAT for the goods produced and imported services compared to those provided on the territory of the Republic of Moldova and which cumulatively with the taxes on foreign trade and foreign operations constitute 37 percent of the total revenues of the NPB or 58 percent of the total taxes and fees.
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Chirița, Ariadna. "The need for continued tax reforms in the Republic of Moldova in the context of integration into 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.v2.13.

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Integration into the European Union requires a series of reforms, including in the fiscal field, which ensure convergence with European standards and the elimination of discrepancies. The national tax administration is responsible for administering taxes and duties, as well as managing other state budget revenues, including customs duties, property taxes, local taxes, and other taxes and contributions. The acquis communautaire represents the entirety of common rights and obligations arising from the status of a member state of the European Union, including those relating to consolidated administrative cooperation in the area of direct taxation, elimination of double taxation (arbitration), measures for anti-tax fraud, aspects of administrative cooperation in the field of excise duties and value-added tax. Based on the analyzed information, the author aimed to analyze the revenues from fiscal revenues to the National Public Budget, in order to determine the impact of the FB12 indicator "Voluntary Compliance”.
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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 excisable goods. Excise stamps are a type of security label that is applied to certain goods to indicate that the required excise duty has been paid. Excisable goods are subject to excise taxes, which are taxes imposed on specific goods such as alcohol, tobacco, and fuel. Another important aspect of tax management and consumer protection is the traceability of excisable goods, which ensures compliance with tax regulations and prevents tax fraud and evasion. In this context, it is relevant to analyze international practices regarding excise stamps and excisable goods, which vary greatly depending on the country and the type of goods in question. Therefore, in order to investigate international practices, specific analysis and synthesis methods and techniques were used, including observation and comparison.
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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 harmonization of legislation and fiscal systems. As a result of the importance of excise duties in the structure of indirect taxes collected by the Republic of Moldova, but also the difference between the excise duty rates applied by our country and the EU member countries, the problem of their harmonization obviously arises.
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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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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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Reports on the topic "Custom and 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 tax floor to overcome the limitations of an ad valorem system on tobacco products, especially cigarettes. The study therefore simulates mixed tax policy interventions, and assesses their effect on government revenue and public health relative to the current ad valorem tax system. Primary data collection of tobacco prices in three geographical zones of the country was conducted in February 2020, across both rural and urban localities. This was supported with secondary data from national and international databases. Based on the assumption that Ghana adopts a mixed tax structure, the simulation shows that, if the government imposes a specific excise tax of GH₵4.00 (US$0.80) per pack in addition to the current ad valorem rate of 175 per cent of the CIF value, the average retail price of a cigarette pack would increase by 128 per cent, cigarette consumption decrease by 27 per cent, tobacco excise tax revenue increase by 627 per cent, and overall tobacco-related government tax revenue increase by 201 per cent.1 Additionally, there would be significant declines in smoking prevalence (3.3%), smoking intensity (1,448 cigarettes per year), and 3,526 premature smoking-related deaths would be avoided. The paper advocates for a strong tax administration and technical capacity, with continuous commitment by the government to adjust the tax rate in line with the rate of inflation and per capita income growth.
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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 impact of an SSB tax on the prevalence of overweightness and obesity. The model starts with a baseline scenario, which takes cognisance that a 10 KES specific tax already exists on all soft drinks. A sugar-based SSB tax is then introduced. The tax is levied as an amount per gram of sugar, with or without a tax-free threshold. Other than reducing the demand for SSBs, a sugar-based SSB also creates strong incentives for manufacturers to reformulate their products to reduce the sugar content. The model predicts that the average BMI would decrease across all age groups decreasing the prevalence of overweightness and obesity. The magnitude of the decrease in the prevalence of overweightness and obesity depends on the size of the SSB tax. For realistic and politically feasible values of the SSB tax, the prevalence of overweightness and obesity is expected to decrease by between 5 per cent and 10 per cent. Should Kenya implement a sugar-based tax on SSBs, over and above the current excise tax on soft drinks, the government should clarify that such a tax aims to enhance public health; raising additional revenue should be a secondary consideration. Also, implementing a sugar based SSB tax should be part of a more comprehensive strategy to reduce overweightness and obesity, because by itself the impact of the tax is modest.
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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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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 Working Paper 200.
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