Relevant bibliographies by topics / Economic aspects of Excise tax

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
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Academic literature on the topic 'Economic aspects of Excise tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 29 July 2025

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Journal articles on the topic "Economic aspects of Excise tax"

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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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Paliichuk, T. V. "Excise Tax on Fuel as a Source of Local Self-Government Budgets in the Context of Budget Decentralization." Business Inform 4, no. 519 (2021): 216–28. http://dx.doi.org/10.32983/2222-4459-2021-4-216-228.

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The article is aimed at disclosing the role and significance of the excise tax on fuel in filling local self-government budgets in the context of the implementation of budget decentralization, also disclosing the main aspects of excise tax reform, changes in its distribution between budgets and finding ways to ensure the stimulating impact of excise taxation on the socio-economic development of territorial communities (hromadas). The article describes the steps taken to strengthen the financial capacity of local self-government (changes in the sources of filling the hromadas’ budgets) by intro
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VALIHURA, Volodymyr, and Svyatoslav GERCHAKIVSKY. "ACTUALITIES OF EXCISE TAXATION HARMONIZATION OF ENERGY PRODUCTS IN THE EU AND UKRAINE." WORLD OF FINANCE, no. 3(72) (2023): 42–54. http://dx.doi.org/10.35774/sf2022.03.042.

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Introduction. The legal framework for tax administration is one of the important components of the harmonization of Ukrainian legislation with EU standards. The area of taxation of energy products is especially relevant today, because with the Russian invasion in Ukraine, there is a total deficit and an increase in prices for energy products. Instead, the taxation of such goods is the least harmonized with EU standards among of all excise goods. The unification of excise tax rates on energy products with the requirements of the relevant EU directive can further provoke the price growth, which
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GERCHAKIVSKY, Sviatoslav. "Excise taxation of energy products and electricity: practice and challenges of war." Naukovi pratsi NDFI 2022, no. 1 (2022): 45–54. http://dx.doi.org/10.33763/npndfi2022.01.045.

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The peculiarities of legal support of excise taxation of energy products in the EU and Ukraine are investigated, in particular, the basic Directives of the Council of the EU in the field of specific excise taxation: Council Directive 2008/118/EC on the general excise duty regime Council Directive 2011/64/EU on the structure and rates of excise duty on tobacco products Council Directive 92/83/EEC on the harmonisation of excise duty structures on alcohol and alcoholic beverages; Council Directive 2003/96/EC on the restructuring of the Community system on the taxation of energy and electricity pr
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Novak, Natalia, Mikhail Kotsupatryi, and Mykola Kucherenko. "Accounting, functions and features of excise collection in Ukraine." University Economic Bulletin, no. 46 (September 1, 2020): 89–94. http://dx.doi.org/10.31470/2306-546x-2020-46-89-94.

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The subject of research is theoretical, methodological and practical aspects of accounting, defining the functions and collection of excise duty in the system of taxation of socio-economic and economic activities. The purpose of the work is to identify the features of collection and accounting of excise duty in Ukraine, as well as its functions in filling the local and state budgets, development of areas for improvement. The methodological basis of the article were both general and special methods of scientific knowledge. In the process of writing the article methods were used: monographic, sy
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Hilmiyah, Fadilatul, Aditya Subur Purwana, and Nafi’kamala Nafi’kamala. "ANALISIS VISIBILITY EKSTENSIFIKASI CUKAI TERHADAP BEDAH KOSMETIK DI INDONESIA." JURNAL PERSPEKTIF BEA DAN CUKAI 9, no. 1 (2025): 1–18. https://doi.org/10.31092/jpbc.v9i1.3029.

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The aspiration to appear aesthetically pleasing is a universal human desire. The considerable business potential in the care and beauty sector aimed at aesthetics demonstrates the potential for state revenue from the excise sector, including, for example, revenue from cosmetic surgery procedures. The characteristics of cosmetic surgery, which can be classified into non-essential needs and tertiary consumptive, influence this phenomenon. It is therefore unsurprising that several countries, including the United States, South Korea, and the Philippines, impose excise or taxes on this procedure. T
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Gubanov, Vadym, Pavlo Ushchenko, and Yurii Denysenko. "MODERNIZATION OF THE TAX SYSTEM OF UKRAINE IN THE FACE OF EXTRAORDINARY CHALLENGES AND THREATS." Actual Problems of Economics 2, no. 270 (2023): 144–56. https://doi.org/10.32752/1993-6788-2023-2-270-144-156.

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As part of the research, it was found that the tax system is a structured set of legal, organizational and economic mechanisms that determine the processes of collection, administration and distribution of taxes and fees in the state. A SWOT analysis was conducted, which determined the key aspects of the modernization of the tax system of Ukraine in conditions of extraordinary challenges and threats. An analysis of tax revenues in the structure of the Consolidated Budget of Ukraine for 2020-9 months of 2023 is provided, which demonstrates the dynamics of changes in state revenues under the inf
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Barabash, Lesia. "BEHAVIORAL ASPECTS OF HARMONIOUS DEVELOPMENT OF THE TAX SYSTEM OF UKRAINE." 61, no. 61 (August 26, 2021): 72–82. http://dx.doi.org/10.26565/2524-2547-2021-61-07.

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In the light of the COVID-19 pandemic, more and more attention of Ukrainian scientists is drawn to non-traditional factors stimulating the development and harmonization of the tax system, which should include behavioral aspects. The purpose of the article was to outline the latter in the conditions of functioning of the tax system of Ukraine. The influence of behavioral factors was assessed based on the expected results of their activation. It is noted that ignoring the above factors encourages taxpayers to make irrational decisions and violations of tax legislation, which is expressed in tax
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Sidorova, E. Yu. "Content Aspects of the Alternative Concept of Tax Regulation: Neo-Industrial Growth and Primary Implements for Fulfillment." Accounting. Analysis. Auditing 9, no. 6 (2023): 50–60. http://dx.doi.org/10.26794/2408-9303-2022-9-6-50-60.

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The changes have being taken place in the social and economic life of the world community and the transition to a neo-industrial type of growth, as well as the need to localize the consequences of COVID-19 require the tax regulation system transformation together with the formation of new tools that meet modern realities. The objectives of the study are to consider the substantive aspects of the alternative concept of tax regulation of neo-industrial development and to determine the fundamental mechanisms for its implementation. The author analyzed the features of the latter, identified the po
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Khomka, Volodymyr M., Oksana S. Hrytsak, and Nadiia M. Klym. "Features of Accounting, Reporting and Taxation of Economic Entities in the Hospitality Sector." Business Inform 1, no. 552 (2024): 279–85. http://dx.doi.org/10.32983/2222-4459-2024-1-279-285.

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The aim of the article is to study the theoretical and practical issues regarding the procedure, in accordance with the current regulatory framework, for determining economic entities that carry out activities in the field of services for the accommodation of persons for short-term temporary residence. The economic entities that are tax agents for the payment of tourist tax have been identified, as well as the possibility of expanding the base of taxation with tourist tax for a separate category of economic entities involved in the accommodation of persons for temporary short-term residence, t
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Dissertations / Theses on the topic "Economic aspects of Excise tax"

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Mackenzie, Lara. "Direct income tax and the digital economy." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18047.

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Due to the nature of the digital economy, multi-national entities are able to trade in countries over the internet without a physical presence, they are setting up group structures across the world, housing intellectual property in tax havens and shifting profits between jurisdictions, lowering their group tax rates. This treatise considered the OECD/G20 BEPS Project 2015 Final Report on Action Plan 1 which discusses the nature, risks and proposed options to combat base erosion and profit sharing (BEPS). Although the OECD have made no recommendations in their report many countries have taken a
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Arabzadeh, Jamali Hamzeh. "Three essays on the sectoral aspects of economic policy." Thesis, Paris 1, 2016. http://www.theses.fr/2016PA01E027/document.

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L’objectif sous-jacent aux trois chapitres qui composent cette thèse, est une meilleure compréhension de l’incidence des politiques publiques dont les impacts diffèrent entre secteurs hétérogènes. Nous déclinons cette analyse à trois types de politiques publiques au cœur de la macro-économie contemporaine : (i) une politique environnementale (ii) une politique d’aide au développement et (iii) une politique de déficits jumeaux. A travers ces trois chapitres, nous soutenons que les impacts sectoriels des politiques jouent un rôle crucial dans l’évaluation des politiques et dans la détermination
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Wong, Debra Gail. "Modelling historic preservation tax incentives." Thesis, Massachusetts Institute of Technology, 1985. http://hdl.handle.net/1721.1/78809.

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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1985.<br>MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH<br>Supervised by Philip B. Herr. Vita.<br>Includes bibliographical references (leaves 43-44).<br>by Debra Gail Wong.<br>M.C.P.
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Rapera, Corazon L. "Potential impacts of various capital gains tax structures on forest investments." Diss., This resource online, 1990. http://scholar.lib.vt.edu/theses/available/etd-07282008-135205/.

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Buppawan, Papot. "Les aspects internationaux de la TVA en Thaïlande." Thesis, Aix-Marseille, 2017. http://www.theses.fr/2017AIXM0476.

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Introduite à partir de 1992 en remplacement de l’ancienne taxe sur les affaires, la taxe sur la valeur ajoutée (TVA) représente actuellement la part essentielle des prélèvements fiscaux de l’État thaïlandais. Outre l’importance de l’impôt en termes de recettes, le choix de la TVA s’imposait compte tenu des réformes entreprises en vue d’assurer une plus grande neutralité de l’impôt dans les opérations internationales. Or, dans le contexte de la mondialisation des échanges et l’émergence de l’économie de l’immatériel, la question du traitement fiscal des opérations internationales en matière de
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Yip, Pui-lam, and 葉沛霖. "Quantifying the impact of private insurance in a tax-funded system with universal entitlement: observations fromthe mixed medical economy of Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B45012957.

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Tessema, Samuel Tilahun. "Competition to attract foreign direct investment through tax incentives as a threat for the realisation of socio-economics in Africa." Diss., University of Pretoria, 2008. http://hdl.handle.net/2263/8064.

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The main objective of the study is to show how the use of tax incentives as means of attracting Foreign Direct Investment (FDI) is threatening the realisation of socio-economic rights in Africa. Particular attention is given on how the granting of generous tax incentives can affect the proper and adequate provision of public services and infrastructures by highly reducing government revenue. The research does not intend to analyse the impact of loss of revenue through tax incentives on each and every socio-economic right. Rather the focus is on its general impact on obligations of African stat
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Singh, Shalona. "The tax consequences of income and expenses arising from illegal activities." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/59456.

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Income tax in South Africa is levied in terms of the Income Tax Act, 58 of 1962 (the South African Income Tax Act) on taxable income, which by definition, is arrived at by deducting from ''gross income" receipts and accruals that are exempt from tax as well as deductions and allowances provided for in the Act. The South African Income Tax Act provides no guidance with regard to the taxation of income and expenditure from illegal activities. In this mini thesis, case law and legislation is reviewed in an attempt to provide clarity on the tax consequences of income and expenses arising from ille
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Hattingh, Petrus Johannes. "The normal tax treatment of cross-border dealings between various parts of a company in terms of the Income Tax Act, No. 58 of 1962, compared to selected aspects of the Organisation for Economic Cooperation and Development's Model convention on incom." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/4630.

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Harris, Peter-Dirk. "South African environmental taxes and investment incentives in practice." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95565.

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Thesis (MBA)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: The South African economy is faced with a number of challenges as an upper-middle income country that is highly resource-intensive, with an open economy. It has a number of developmental goals that must be achieved in order to maintain environmentally conscious sustainable development. The country will have to find pioneering ways to address the poverty problems faced by a large proportion of its people, while still ensuring economic growth at a reduced cost to the environment. In an effort to promote the shift to a “green
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Books on the topic "Economic aspects of Excise tax"

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Library of Congress. Major Issues System, ed. Gasoline excise tax: Economic impacts of an increase. Library of Congress, Congressional Research Service, Major Issues System, 1987.

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Library of Congress. Major Issues System, ed. Energy excise taxes for deficit reduction. Library of Congress, Congressional Research Service, Major Issues System, 1988.

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Zimmerman, Dennis. The effect of the luxury excise tax on the sale of luxury boats. Congressional Research Service, Library of Congress, 1992.

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1935-, Taylor Jack, Zimmerman Dennis, and Library of Congress. Congressional Research Service, eds. History and economics of U.S. excise taxation of luxury goods. Congressional Research Service, Library of Congress, 1990.

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1935-, Taylor Jack, Zimmerman Dennis, and Library of Congress. Congressional Research Service, eds. History and economics of U.S. excise taxation of luxury goods. Library of Congress, Congressional Research Service, 1987.

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Sury, M. M. Excise taxation in India: An economic analysis. Commonwealth Publishers, 1988.

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Economic and Social Committee of the European Communities. Horizon 1992: The Economic and Social Committee supports "the removal of fiscal frontiers.". Economic and Social Committee, Press, Information and Publications Division, 1988.

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Finance, Canada Department of. Tax reform 1987: Economic and fiscal outlook. Department of Finance, 1987.

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Salvatore, Lazzari, and Library of Congress. Congressional Research Service., eds. Gasoline excise tax: Economic effects of repealing the 4.3-cent increase of 1993. Congressional Research Service, Library of Congress, 1996.

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Library of Congress. Major Issues System, ed. Tax revisions: An economic overview. Library of Congress, Congressional Research Service, Major Issues System, 1985.

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Book chapters on the topic "Economic aspects of Excise tax"

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Bezrukova, Tatiana L., Larisa V. Bryantseva, Valery L. Pozdeev, Irina V. Orobinskaya, Anton G. Kazmin, and Boris A. Bezrukov. "Conceptual Aspects of Tax System Development in Cyclic Economy." In Integration and Clustering for Sustainable Economic Growth. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-45462-7_31.

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Hrabčák, Ladislav. "Rozpočtové (ekonomické) následky úniků na daních jako materiální pramen práva při přijímání nástrojů v boji proti tomuto jevu." In Interakce práva a ekonomie. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-5.

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Law and economics are inevitably connected. This is all the more true in financial law and tax law, where the interaction with the economy is perhaps the biggest. This is also characteristic of the area of fighting tax avoidance practices, as this issue has significant economic aspects. The aim of the article is to clarify the budgetary (economic) significance of taxes with reference to the situation in the conditions of the Czech Republic and to analyse the budgetary (economic) consequences of tax evasion having the nature of a material source of law in adopting instruments to combat this phe
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Tandon, Suranjali. "Tax, Trade, and Investment for Green Transition." In Emerging Globalities and Civilizational Perspectives. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69793-7_17.

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AbstractThe carbon border adjustment levy by the EU is meant to address the issue of carbon leakage as a result of high carbon prices. The levy will come into effect in 2026 and therefore will impact trade with developing countries. The imposition of the levy will raise the costs to trade and have adverse economic consequences. This paper explores the implication that the Carbon Border Adjustment Mechanism (CBAM) will have for developing countries and whether the levy works against the principle of common but differentiated responsibility enshrined in the Paris Agreement. At the same time, the
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Christians, Allison. "Introduction to Part I." In Emerging Globalities and Civilizational Perspectives. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69793-7_1.

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AbstractThe Chapters in this Part introduce readers to the multifaceted and interconnected governance aspects of tax, trade, and investment regimes. Navigating these regimes, states find themselves contending with conflicting and sometimes mutually exclusive policy choices, necessitating difficult tradeoffs among internal goals as well as between domestic and international goals. The chapters demonstrate that there is very little policy coherence across the global regulatory areas, and that policymakers do not always seem to acknowledge the inconsistency of their own approaches in each area. I
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Pulatov, Alisher. "Taxation in the Digital Economy in Uzbekistan." In International Political Economy Series. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-55341-7_9.

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AbstractDigital economy taxation plays a crucial role in the modern globalised world, where digital businesses and transactions are increasingly prominent. As digitalisation continues transforming various aspects of society and the economy, governments face challenges of effectively regulating and taxing digital activities. This chapter focuses on Uzbekistan, exploring the importance of regulating digital businesses and implementing taxation. Here, I aim to understand the significance of digital economy taxation and its implications for Uzbekistan's legal system, business environment, investme
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Ghymers, Christian. "Climate Crisis: Systemic Aspects of De-Carbonization and Macro-financial Requirements." In United Nations University Series on Regionalism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-68475-3_18.

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AbstractUrgent de-carbonization means a massive systemic change that requires a coherent approach for spurring global investments while reorientating them toward Emerging Market and Developing Economies (EMDEs). Both issues require a macroeconomic rebalancing with geographical and geopolitical impacts. Available model-based scenarios are dangerously misleading because they rely upon implicit assumptions that ignore the permacrisis with its growing uncertainty and the systemic and governance issues that plague the present unsustainable economic order. After giving the order of magnitude of the
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Masters, William A., and Amelia B. Finaret. "Collective Action: Government Policies and Programs." In Food Economics. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-53840-7_6.

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AbstractPeople often engage in collective actions undertaken by a group as a whole. This chapter introduces the toolkit of economics used to analyze government policies and programs, aiming to understand the political economy of collective actions at all scales from local to global. Governments are important actors in agriculture and food systems, providing public-sector goods and services through programs financed with tax revenue and by expanding the money supply. Governments also regulate private activity through public policies, legislation and law enforcement. Non-governmental organizatio
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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
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Cnossen, Sijbren. "Economic Integration and Tax Coordination in Regional Economic Communities." In Modernizing VATs in Africa. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0008.

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Chapter 8 reviews the various stages of economic integration that can be distinguished and discusses VAT (and excise tax) coordination in the presence and absence of border controls. All African countries belong to a regional economic community (REC), and often to more than one. The countries are closely monitoring the remarkable combination of free politics and free economics achieved by the common market (now the single market) of the member states of the EU. Free trade and free competition raise the standards of living in participating member countries. In this setting, tax coordination sho
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Rabatinová, Marcela, Juraj Válek, and Jana Kušnírová. "Taxation System in Slovakia." In Global Trends of Modernization in Budgeting and Finance. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7760-7.ch010.

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A common European area without any internal borders between the EU Member States creates greater risks in terms of tax evasion and avoidance by economic entities. Increasing tax burden during the financial and economic crisis led to an increase in tax evasion as a result of changes in the behavior of taxpayers. This chapter deals with the current problems of taxation in Slovakia in the context of effective tax collection and tax evasion prevention. The aim of the chapter is to assess the development of corporate income tax, excise tax on alcoholic beverages, and value added tax, which are cons
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Conference papers on the topic "Economic aspects of Excise tax"

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Leibus, Inguna, Agita Bicevska, and Baiba Mistre. "Assessment of tax reliefs in agriculture in Latvia." In 23rd International Scientific Conference. “Economic Science for Rural Development 2022”. Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2022. https://doi.org/10.22616/esrd.2022.56.049.

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The development of fiscal policy requires a regular assessment of the granted tax reliefs and exemptions and their compliance with the national targets and guidelines. Farmers in Latvia receive significantly more and larger tax allowances than representatives of other sectors, so this is a very important task also in the agricultural sector. The research aim is to assess tax reliefs, their dynamics and impact on the tax burden in agriculture in Latvia. The most essential tax allowance in Latvia is social support for the population; however, despite this, Latvia still has one of the highest inc
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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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Fynchina, Khicheza. "The Tax Burden as a Criterion for the Reform in Tax System of the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00613.

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The most revealing criterion of effectiveness of tax reforms is the level of the tax burden. Optimal way to estimate sectoral tax burden is to use tax burden coefficient for a newly created value. Other indicators of tax burden differ because of over detailing which doesn’t allow making right accentuation in analytical conclusion. This idea is supported by Chick:“in complicated system, the results gained by detailed investigation of particular aspects can’t be generalized over the whole issue of the research…” (Chick, 1864). Based on this, the analysis of structure and the level of tax burden
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Raketić, Branislav. "The brewing sector of Serbia in relation to the brewing sector of the Western Balkans and the European Union." In VII naučno-stručni simpozijum sa međunarodnim učešćem "Pivo, pivarske sirovine i tržište". Institute of Field and Vegetable Crops Research, Novi Sad, 2024. https://doi.org/10.5937/pivos24004r.

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Beer production is a very important economic segment both in EU countries and in the Republic of Serbia. The income from beer production in Europe amounts to more than 50 billion euros per year, of which over 42 billion belongs to tax revenues. The effect on behalf of excise duty in Serbia in 2022 is greater than 130 million euros on behalf of paid excise duty, while the total effect is over 280 million euros. Serbia's brewing sector is the leading sector in the Western Balkans, and in relation to EU countries, that sector, from all production aspects, is in 14th, 15th or 16th place. About 2,4
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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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Uplisashvili, Guram. "On Some Problematic Issues of the Tax System Development and Tax Culture Formation in Georgia." In Human Capital, Institutions, Economic Growth. Kutaisi University, 2023. http://dx.doi.org/10.52244/c.2023.11.27.

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The presentation focuses on development issues in tax system of Georgia and the formation of tax culture. Forms of relations between tax administration bodies and taxpayers are part of the tax system. The results of the functioning of the tax system depend not only on the tax legislation and the quality of tax administration, but also on citizen mindsets, their law-abiding behavior, their readiness for the established tax burden, and public tax culture. It goes without saying that different societies differ from each other in their specific tax culture. A necessary condition for building the t
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Cojocari, Vadim, and Maryna Dubinina. "Accounting and tax aspects of agricultural product storage losses." In The 5th Economic International Conference “Competitiveness and sustainable development“. Technical University of Moldova, 2023. http://dx.doi.org/10.52326/csd2023.36.

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One of the problems faced by practicing accountants consists in the correct determination of the amount of natural perishability of agricultural products in the case of finding shortages in the respective stocks, as well as the way of accounting for it. Broadly speaking, the problem in question is conditioned by: the lack of normative acts that establish the norms (in percentages of the mass of stored stocks) of natural perishability with their differentiation by terms of storage, places of storage and ways of storage; the absence of clear and well-founded methodological recommendations regard
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Kravchenko, Liliia, and Olha Abramova. "RESPONSIBILITY FOR VIOLATION OF TAX REPORT SUBMISSION DEADLINES: LEGAL ASPECTS." In Transformation of the Economic System in the Modern Context: Processes, Strategies, Technologies. Publishing House “Baltija Publishing”, 2024. http://dx.doi.org/10.30525/978-9934-26-447-4-12.

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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 admini
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Zaiukova, Marina, and Natalia Evdokimova. "THEORETICAL AND PRACTICAL ASPECTS OF PROVIDING TAX BENEFITS TO BUSINESS ENTITIES." In From the Baltic to the Black Sea: the Formation of Modern Economic Area. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-377-4-13.

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Reports on the topic "Economic aspects of Excise tax"

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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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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 Wo
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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/10.18235/0008538.

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This paper outlines the steps that the Government of Cyprus took to transform its tax system between 1990 and 2001 in order to prepare itself for admission into the European Union. Cyprus has many of the same economic features as the countries of the Caribbean and Central American regions. In the case of Cyprus, the reforms were focused on the introduction and expansion of the Value Added Tax, a restructuring of the excise tax system and a modernization of its income tax system. By 2002 it has virtually completed the transformation process. The paper also discusses the situation of Belize, whi
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van Walbeek, Corné, Adedeji Adeniran, and Iraoya Augustine. More on the Positive Fiscal and Health Effects of Increasing Tobacco Taxes in Nigeria. Institute of Development Studies, 2021. http://dx.doi.org/10.19088/ictd.2021.010.

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Nigeria is faced with substantial economic and health burdens caused by tobacco smoking. The economic burden of smoking accounts for approximately 1.3 per cent of Nigeria's GDP. In terms of its health impact, 4.9 per cent of all deaths in 2019 were attributed to smokingrelated diseases. The thousands of Nigerians that die annually from tobacco-induced diseases are no longer able to contribute productively to the economy. Tobacco taxation is one very effective mechanism for reducing the burden of smoking. This paper measures and benchmarks the economic gains and the number of lives that could b
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Hicks, Jacky, Berni Smith, Anna Downs, and Benedetta Musillo. Conversations on Gender and Tax. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.064.

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By being ‘gender aware’, tax policy, tax administration and tax research have the potential to both reduce discrimination and promote women’s economic empowerment, and benefit the wider inclusive economic growth and development process. Civil society organisations (CSOs) play an important role in all aspects of taxation and gender, from improving transparency and accountability of government decisions on tax policy, and engaging with governments and oversight institutions on taxation and gender, to educating female taxpayers and monitoring services that revenue authorities and ministries of fi
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Magale, Eric, and Mario Schmidt. Tax Awareness and Fiscal Workarounds in Contemporary Kenya: Reactions Towards New Taxation Laws, and the Need to Renew the Social Contract. Institute of Development Studies, 2024. http://dx.doi.org/10.19088/ictd.2024.107.

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Politicians and analysts have taken up the increasing use of mobile money services in Kenya’s informal sector as a potential entry point to taxing small-scale businesses that usually fly under the radar of local tax authorities. Along these lines, the Finance Act 2023 proposed, among several other tax increases, to raise the excise duty tax on mobile money services from 12 to 15 per cent, resulting in increased fees for customers. Our research investigates ordinary citizens’ reaction to this change in taxation through ethnographic fieldwork, in-depth interviews and focus group discussions, as
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Callais, Justin T. Economic Freedom and Social Mobility: What Does It mean for Puerto Rico? Instituto de Libertad Económica, 2023. http://dx.doi.org/10.53095/13582010.

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Social and income mobility has become a hot topic among social scientists and policymakers. Few, though, have examined the role of economic freedom in explaining differences in mobility. I summarize my work showing that economic freedom has a strong impact on improving mobility. I discuss the implications of these findings for Puerto Ricans. Puerto Rico scores relatively well in the regulatory aspects of economic freedom; however, fixing the barriers regarding registering and transferring property, overly burdensome taxes, and overall tax compliance is important. Addressing these obstacles can
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Oppel, Annalena. Beyond Informal Social Protection – Personal Networks of Economic Support in Namibia. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ids.2020.002.

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This paper poses a different lens on informal social protection (ISP). ISP is generally understood as practices of livelihood support among individuals. While studies have explored the social dynamics of such, they rarely do so beyond the conceptual space of informalities and poverty. For instance, they discuss aspects of inclusion, incentives and disincentives, efficiency and adequacy. This provides important insights on whether and to what extent these practices provide livelihood support and for whom. However, doing so in part disregards the socio-political context within which support prac
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Barrientos González, Cristian. Impacto de la Ley 20.780 impositiva de la reforma tributaria, implementada en Chile en 20214. Universidad Autónoma de Chile, 2021. http://dx.doi.org/10.32457/12728/988820217.

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In the company that is just beginning its operations, the tax regime is one of the determining economic aspects when starting a project, it determines the conditions of each industry and the economy of each country. In Chile, Tax modifications are not common, they represent important milestones that mark a before and after in the country's economic development, either by the way it affects each institution, or by how the Chilean economic market is perceived and by Foreign investment. The main objective of this study is to measure the quantitative and qualitative impact of the new tax law of th
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Espino, Emilio, and Martín González Rozada. Normative Fiscal Policy and Growth: Some Quantitative Implications for the Chilean Economy. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011508.

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This paper explores the qualitative and quantitative implications of optimal taxation in a developing economy when economic growth is endogenously determined. We differentiate this class of economies from a developed economy in two aspects: informal sector is quantitatively significant and tax-collecting technologies are more rudimentary. We characterize competitive equilibrium allocations and Ramsey allocations in the context of a small open economy in which the interest rate is endogenously determined, some workers can be hired in the informal market, and imperfect tax-collecting technology
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