Academic literature on the topic 'Excise stamps'

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Journal articles on the topic "Excise stamps"

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Astri, Yasmina Aziza, and Muhammad Yopan. "DIGITAL EXCISE STAMPS: SYSTEMATIC LITERATURE REVIEW, POTENSI DAN TANTANGAN DALAM PEMBERANTASAN ROKOK ILEGAL DI INDONESIA." Owner 9, no. 2 (2025): 1383–406. https://doi.org/10.33395/owner.v9i2.2682.

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Excise duty plays a dual role as a source of state revenue and a regulatory instrument to control the consumption of goods with negative externalities. Unlike other taxes, excise collection requires a physical marker, typically an excise stamp, which also functions as a monitoring tool. With technological advancements, conventional excise stamps have evolved into digital forms incorporating features such as track-and-trace systems, direct marking, or QR codes, which enhance transparency and enforcement by allowing both authorities and the public to verify product authenticity. This study emplo
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Kamaludin, Kamaludin, and Mhd Yadi Harahap. "Penegakan Hukum terhadap Peredaran Rokok Ilegal Melalui Kantor Bea Cukai Medan." As-Syar'i: Jurnal Bimbingan & Konseling Keluarga 5, no. 2 (2023): 637–48. http://dx.doi.org/10.47467/as.v5i2.3486.

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 Indonesia is a developing country. as a developing country, Indonesia takes advantage of state revenue from Customs and Excise. Customs and Excise is held responsible by the Directorate General of Customs. One of the things he is responsible for is cigarettes. Even though the cigarette customs and excise authority has been held, The legal permits marked still not acquired by the cigarette companies with excise stamps by customs in the city of Medan, which these companies have committed violations. This study aims to examine how cigarettes are regulated in the city of Medan where there a
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Sastradinata, Dhevi Nayasari, Ja'far Shodiq, and Syahrul Hikmah Maulana. "Criminal Liability in Cases of Counterfeiting Excise Stamps under Indonesian Excise Law." Jurnal Independent 13, no. 1 (2025): 95–102. https://doi.org/10.30736/ji.v13i1.375.

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Criminal acts in the field of excise in this case are closely related to counterfeiting excise stamps which will have an impact on two sides, namely affecting state revenue and damaging the social system. In addition, the Criminal Act of counterfeiting excise stamps is a special criminal act regulated in Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise. The formulation of the problem in writing this law is how to investigate counterfeiting excise stamps and apply criminal sanctions to counterfeiting excise stamps according to Law Number 39 of 2007 concerni
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Ikhsan, Irsyadul, Zainab Ompu Jainah, and Melisa Safitri. "Pertangungjawaban Pelaku Tindak Pidana Menjual Atau Menyediakan Rokok Kena Cukai Yang Tidak Terdaftar." Justicia Sains: Jurnal Ilmu Hukum 8, no. 2 (2023): 394–404. http://dx.doi.org/10.24967/jcs.v8i2.2458.

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Cigarettes without excise duty or cigarettes with a hammer excise stamp on them can also be said to be illegal cigarettes with the characteristics of the original excise stamps including that the original excise stamps can be detected by naked eye, the hologram paper is usually green with the Indonesian symbol but the color can change every year, and Original excise tape paper has worm-like fibers and watermarks. Cigarettes that are mandatory for distribution in Indonesia can be achieved with business legality, production legality, and promotion legality as the bureaucracy of cigarette distrib
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Aringga, Rino Dedi. "Legal Implications of Illegal Cigarette Circulation on State Revenue." Ipso Jure 1, no. 12 (2025): 85–95. https://doi.org/10.62872/n3hbp104.

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The circulation of illegal cigarettes in Indonesia is a serious problem that affects various aspects, including the economy, law, and public health. Illegal cigarettes, whether in the form of no excise stamps, counterfeit excise stamps, or the use of used excise stamps, have caused significant leakage of state revenue. Based on data from the Directorate General of Customs and Excise (DGCE), the circulation of illegal cigarettes ranges from 4-7% of total national consumption, contributing to the loss of trillions of rupiah in excise revenue each year. This implies a reduction in the budget that
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Zainal, Ahmad, Lukmanul Hakim, and Okta Ainita. "PERTANGGUNGJAWABAN PIDANA TERHADAP PELAKU TINDAK PIDANA MENJUAL BARANG KENA CUKAI YANG TIDAK DITEMPEL PITA CUKAI UNTUK DIEDARKAN (STUDI PUTUSAN NOMOR 492/PID.SUS/2021/PN.TJK)." Jurnal Hukum Caraka Justitia 2, no. 1 (2022): 42. http://dx.doi.org/10.30588/jhcj.v2i1.1032.

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<p><em>The act of counterfeiting excise stamps is not too much of a concern in the community because, in general, people are more interested in big problems or big cases such as crime, terrorism, corruption, and so on. As in the United States, it has offered, delivered, sold, or made available for sale excisable goods that are not packaged for retailers, are not attached with excise stamps, or are not affixed with other excise payment signs in the form of 273,162 cigarettes, as referred to in Article 54 of the Law. Law No.39 of 2007 concerning amendments to Law No.11 of 1995 concer
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Imam Hanafi and Hariyo Sulistyantoro. "Penegakan Hukum Terhadap Pelaku Pengedar Rokok Ilegal (Studi Kasus di KPPBC Tipe Madya Pabean A Pasuruan)." Mandub : Jurnal Politik, Sosial, Hukum dan Humaniora 2, no. 1 (2023): 85–101. http://dx.doi.org/10.59059/mandub.v2i1.878.

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This phenomenon of illegal cigarette distribution can still be found in the Pasuruan area. The characteristics of illegal cigarettes include, among other things, excise stamps not being attached to cigarette packs, fake excise stamps being attached to cigarette packs and/or affixing excise stamps that do not correspond to their intended purpose. The Directorate General of Customs and Excise has the authority to take action and investigate illegal cigarette dealers in accordance with Law Number 39 of 2007 concerning Amendments to Law Number 11 of 1995 concerning Excise. The purpose of this rese
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Yashchenko, Mykyta V. "Excise Tax Stamps: Regarding the Relationship of Form, Content, Procedure." Problems of Legality 166 (2024) (November 4, 2024): 186–200. https://doi.org/10.21564/2414-990X.166.314080.

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The relevance of the research topic is due to the state importance of indirect taxes. It must be assumed that the funds from the payment of value added tax and excise tax almost entirely go to the state budget of Ukraine. If the revenues from VAT refer one hundred percent to the sources of the revenue part of the state budget, then the funds from the payment of the excise tax are distributed between the revenues of the state budget of Ukraine and local budgets of Ukraine. That is why it is difficult to overestimate the value of indirect taxes for the formation of a financially capable state. T
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Urazaliyev, Murod. "SOME ISSUES OF IMPROVING CRIMINAL LEGISLATION PROVIDING FOR LIABILITY FOR THE PRODUCTION AND SALE OF COUNTERFEIT MONEY, EXCISE STAMPS OR SECURITIES." International Journal of Law And Criminology 4, no. 1 (2024): 57–63. http://dx.doi.org/10.37547/ijlc/volume04issue01-11.

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In this article, an analysis of the objective and subjective indicators of the corpus delicti leads to the proposal to exclude excise stamps from the list of objects of crime specified in Article 176 of the Criminal Code. The conclusion is justified by theneed to broaden the scope of the objective aspect of the discussed crime, encompassing socially perilous activities such as the storage and transportation of counterfeit currency or securities. Considering this perspective, it is recommended to revise thetitle and wording of Article 176 of the Criminal Code, addressing the responsibility for
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Yashchenko, Mykyta. "Excise Tax Stamps: Regarding the Relationship of Form, Content, Procedur." Problems of legality, no. 166 (November 4, 2024): 186–200. https://doi.org/10.21564/2414-990x.166.314080.

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The relevance of the research topic is due to the state importance of indirect taxes. It must be assumed that the funds from the payment of value added tax and excise tax almost entirely go to the state budget of Ukraine. If the revenues from VAT refer one hundred percent to the sources of the revenue part of the state budget, then the funds from the payment of the excise tax are distributed between the revenues of the state budget of Ukraine and local budgets of Ukraine. That is why it is difficult to overestimate the value of indirect taxes for the formation of a financially capable state. T
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Dissertations / Theses on the topic "Excise stamps"

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Кушнір, А. О. "Акцизне оподаткування та шляхи його розвитку в Україні". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12574.

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У роботі розглядаються теоретичні аспекти справляння акцизного податку, а також практичні питання здійснення податкової політики держави у сфері акцизного оподаткування. Досліджено фіскальну ефективність системи справляння акцизного податку в Україні, проаналізовано динаміку, структуру та рівень виконання податкових надходжень з акцизного податку до Державного та Зведеного бюджетів за останні п’ять років, проаналізовано результати податкового контролю у сфері акцизного оподаткування України. Визначено проблемні питання формування та реалізації податкової політики у сфері акцизного оподаткува
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Sang, Robert Thomas, and n/a. "Superelastic Electron Scattering from Laser Excited States of Sodium." Griffith University. School of Science, 1995. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20050921.120911.

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This thesis presents the results of a series of experiments in which electrons are superelastically scattered from various laser excited states of sodium. The atoms, once in the optically prepared state, are forced to relax via the superelastic collision with an electron. The rate of detection of superelastically scattered electrons was measured as a function of the laser polarisation which enabled pseudo Stokes parameters to be determined. These pseudo Stokes parameters are functions of both optical pumping parameters and atomic collision parameters. The optical pumping parameters describe th
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Merdan, Mohammad Ghanim Merdan. "Study of the excited states of the quantum antiferromagnets." Thesis, University of Manchester, 2013. https://www.research.manchester.ac.uk/portal/en/theses/study-of-the-excited-states-of-the-quantum-antiferromagnets(dfd01ec6-806c-464a-9b68-910217679c3c).html.

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We investigate the quantum dynamics of the spins on different Heisenberg antiferromagnetic spin lattice systems. Firstly, we applied the coupled-cluster method to the spin-1/2 antiferromagnetic XXZ model on a square lattice by employing an approximation which contains two-body long-range correlations and high-order four-body local correlations. Improvement is found for the ground-state energy, sublattice magnetization, and the critical anisotropy when comparing with the approximation including the two-body correlations alone. We also obtain the full excitation spectrum which is in good agreeme
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Weragoda, Geethika K. "Excited state intramolecular proton transfer (ESIPT) and trans-cis isomerization on the triplet excited states." University of Cincinnati / OhioLINK, 2015. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1439296134.

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Topçu, Türker. "Time dependent studies of fundamental atomic processes in Rydberg atoms /." Auburn, Ala., 2007. http://repo.lib.auburn.edu/07M%20Dissertations/TOPCU_TURKER_31.pdf.

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Loughan, Arlene M. "Above and below the Wannier threshold." Thesis, Queen's University Belfast, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.268183.

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Farahani, Pooria. "Theoretical Studies of Ground and Excited State Reactivity." Doctoral thesis, Uppsala universitet, Institutionen för kemi - Ångström, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-232219.

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To exemplify how theoretical chemistry can be applied to understand ground and excited state reactivity, four different chemical reactions have been modeled. The ground state chemical reactions are the simplest models in chemistry. To begin, a route to break down halomethanes through reactions with ground state cyano radical has been selected. Efficient explorations of the potential energy surfaces for these reactions have been carried out using the artificial force induced reaction algorithm. The large number of feasible pathways for reactions of this type, up to eleven, shows that these seem
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Mrozik, Michael Kiyoshi. "Electronic Structure Across the Periodic Table: Chemistry of the Large in Mass and the Small in Size." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1299078304.

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Greenlees, Paul Thomas. "Identification of excited states and evidence for octupole feformation in '2'2'6U." Thesis, University of Liverpool, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.367435.

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Malard, L. M., D. Nishide, L. G. Dias, et al. "Resonance Raman study of polyynes encapsulated in single-wall carbon nanotubes." American Physical Society, 2007. http://hdl.handle.net/2237/11303.

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Books on the topic "Excise stamps"

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Florida. Legislature. Senate. Finance, Tax & Claims Committee. Documentary stamp tax: Its history and uses : interim project report. The Committee, 1993.

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Barber, Brace E. No Excuse Leadership. John Wiley & Sons, Ltd., 2003.

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Division, United States General Accounting Office Accounting and Information Management. Agreed-upon procedures: Excise taxes. The Office, 1998.

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United States. General Accounting Office. Accounting and Information Management Division. Agreed-upon procedures: Excise taxes. The Office, 1998.

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United States. General Accounting Office. Accounting and Information Management Division. Agreed-upon procedures: Excise taxes. The Office, 1998.

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Division, United States General Accounting Office Accounting and Information Management. Agreed-upon procedures: Highway Trust Fund excise taxes. The Office, 1999.

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United States. General Accounting Office, ed. Agreed-upon procedures: Highway Trust Fund excise taxes. The Office, 1999.

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United States. General Accounting Office. Accounting and Information Management Division. Agreed-upon procedures: Highway Trust Fund excise taxes. The Office, 1999.

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United States. General Accounting Office. Accounting and Information Management Division. Agreed-upon procedures: Highway Trust Fund excise taxes. The Office, 1999.

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United States. General Accounting Office. Accounting and Information Management Division. Agreed-upon procedures: Highway Trust Fund excise taxes. The Office, 1999.

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Book chapters on the topic "Excise stamps"

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Barbatti, Mario, and Rachel Crespo-Otero. "Surface Hopping Dynamics with DFT Excited States." In Density-Functional Methods for Excited States. Springer International Publishing, 2014. http://dx.doi.org/10.1007/128_2014_605.

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Ullrich, Carsten A., and Zeng-hui Yang. "Excitons in Time-Dependent Density-Functional Theory." In Density-Functional Methods for Excited States. Springer International Publishing, 2014. http://dx.doi.org/10.1007/128_2014_610.

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Ziegler, Tom, Mykhaylo Krykunov, Issaka Seidu, and Young Choon Park. "Constricted Variational Density Functional Theory Approach to the Description of Excited States." In Density-Functional Methods for Excited States. Springer International Publishing, 2014. http://dx.doi.org/10.1007/128_2014_611.

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Larsen, Ask Hjorth, Umberto De Giovannini, and Angel Rubio. "Dynamical Processes in Open Quantum Systems from a TDDFT Perspective: Resonances and Electron Photoemission." In Density-Functional Methods for Excited States. Springer International Publishing, 2015. http://dx.doi.org/10.1007/128_2014_616.

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Zhang, Yu, Weijie Hua, Kochise Bennett, and Shaul Mukamel. "Nonlinear Spectroscopy of Core and Valence Excitations Using Short X-Ray Pulses: Simulation Challenges." In Density-Functional Methods for Excited States. Springer International Publishing, 2014. http://dx.doi.org/10.1007/128_2014_618.

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Pernal, Katarzyna, and Klaas J. H. Giesbertz. "Reduced Density Matrix Functional Theory (RDMFT) and Linear Response Time-Dependent RDMFT (TD-RDMFT)." In Density-Functional Methods for Excited States. Springer International Publishing, 2015. http://dx.doi.org/10.1007/128_2015_624.

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Filatov, Michael. "Ensemble DFT Approach to Excited States of Strongly Correlated Molecular Systems." In Density-Functional Methods for Excited States. Springer International Publishing, 2015. http://dx.doi.org/10.1007/128_2015_630.

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Huix-Rotllant, Miquel, Alexander Nikiforov, Walter Thiel, and Michael Filatov. "Description of Conical Intersections with Density Functional Methods." In Density-Functional Methods for Excited States. Springer International Publishing, 2015. http://dx.doi.org/10.1007/128_2015_631.

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Casida, Mark E., and Miquel Huix-Rotllant. "Many-Body Perturbation Theory (MBPT) and Time-Dependent Density-Functional Theory (TD-DFT): MBPT Insights About What Is Missing In, and Corrections To, the TD-DFT Adiabatic Approximation." In Density-Functional Methods for Excited States. Springer International Publishing, 2015. http://dx.doi.org/10.1007/128_2015_632.

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Daniel, Chantal. "Absorption Spectroscopy, Emissive Properties, and Ultrafast Intersystem Crossing Processes in Transition Metal Complexes: TD-DFT and Spin-Orbit Coupling." In Density-Functional Methods for Excited States. Springer International Publishing, 2015. http://dx.doi.org/10.1007/128_2015_635.

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Conference papers on the topic "Excise stamps"

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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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RAPISARDA, Elisa. "2He Decay from 18Ne Excited States: Status and Perspectives." In XLVIII International Winter Meeting on Nuclear Physics in Memoriam of Ileana Iori. Sissa Medialab, 2010. http://dx.doi.org/10.22323/1.103.0028.

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Cushman, Kimmy, and George Fleming. "Disentangling Excited States." In 37th International Symposium on Lattice Field Theory. Sissa Medialab, 2020. http://dx.doi.org/10.22323/1.363.0100.

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Gallagher, T. F. "Doubly Excited States." In Multiple Excitations of Atoms. Optica Publishing Group, 1986. http://dx.doi.org/10.1364/mea.1986.tua2.

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Doubly excited atoms, with two excited electrons, occur both above and below the first ionization limit. The interactions between the doubly excited states and the energetically similar singly excited channels are manifested by autoionization and series perturbations in these two cases. Historically these states have been studied by ultraviolet photo-absorption from the ground state. The absorption of the doubly excited state can be thought of as originating in the small excited state admixture of the ground state. This absorption is neccessarily weak with the result that it is comparable to d
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Bardeen, C. J., P. Cong, B. Kohler, et al. "Quantum Control of NaI Photodissociation Reaction Product States via Ultrafast Chirped Light Pulses." In International Conference on Ultrafast Phenomena. Optica Publishing Group, 1996. http://dx.doi.org/10.1364/up.1996.tue.31.

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Previous work by Herek, Materny, and Zewail has demonstrated that the timing between two ultrafast laser pulses can be used to control the branching ratio of Na* to Na production in the photodissociation of NaI [1]. In their approach, a transform limited pump pulse excites the ground ionic electronic state of NaI to the electronically excited covalent state and then a second transform limited pulse intercepts the evolving covalent wave packet and further excites to a higher lying state on which it dissociates into Na*+I. They showed that the branching ratio of Na to Na* production can be contr
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Riedle, E., T. Hasche, S. H. Ashworth, M. Woerner, and T. Elsaesser. "Coherent and incoherent dynamics of large molecules in solution studied on a 20 femtosecond time scale." In International Conference on Ultrafast Phenomena. Optica Publishing Group, 1996. http://dx.doi.org/10.1364/up.1996.wd.5.

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The ultrafast dynamics of dye molecules in solution was studied in temporally and spectrally resolved experiments on a 20 fs time scale. To separate the contributions form the ground and the excited states, a two-color scheme was employed. Blue pulses were used to excite a small fraction of the molecules to higher excited electronic states Sn (n>1) and the evolving dynamics was probed with red pulses tuned to the S0-S1 transition [1]. Around delay zero, a pronounced coherent signal occurs. The coherent coupling of the two electronic transitions is due to coherent vibrational motion in the S
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Hellsing, B. "Lifetimes of excited states." In Proceedings of the 33rd Course of the International School of Solid State Physics. WORLD SCIENTIFIC, 2006. http://dx.doi.org/10.1142/9789812773869_0006.

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CAPPUZZELLO, F., A. CUNSOLO, S. FORTIER, et al. "EXCITED STATES OF 11BE." In Proceedings of the Conference “Bologna 2000: Structure of the Nucleus at the Dawn of the Century”. WORLD SCIENTIFIC, 2001. http://dx.doi.org/10.1142/9789812799753_0012.

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Zhu, Y., E. Y. Xu, and T. F. Gallagher. "Electron Angular Distributions and Branching Ratios of the SrI 5p3/2ns1/2 and 5p1/2ns1/2 J = 1 Autoionizing States." In Multiple Excitations of Atoms. Optica Publishing Group, 1986. http://dx.doi.org/10.1364/mea.1986.tuc10.

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Measurements of the energy distributions, Branching ratios, and angular distributions of electrons ejected from SrI 5p3/2ns1/2 and 5p1/2ns1/2 J=1 doubly excited states with n ranging from 10 to 20 in the autoionization to the SrII 5s, 4d, and 5p ion state have been made by the techniques of Isolated-Core-Excitation and Time-of-Flight Spectroscopy. The experiment consists of three Nd:YAG laser pumped tunable dye lasers which excite the Sr atoms in an atomic beam from the ground state to the 5p3/2ns1/2 or 5p1/2ns1/2 J=1 autoionizing states. The autoionizing electrons are analyzed in energy and a
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Stręk, W., W. Ryba-Romanowski, J. Legendziewicz, and B. Jeżowska-Trzebiatowska. "Excited States of Transition Elements." In 2nd International School on Excited States of Transition Elements. WORLD SCIENTIFIC, 1992. http://dx.doi.org/10.1142/9789814536639.

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Reports on the topic "Excise stamps"

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Shukla, S. Excited Charm States. Office of Scientific and Technical Information (OSTI), 1994. http://dx.doi.org/10.2172/10114961.

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Roddick, Dean. Highly Oxidizing Excited States. Office of Scientific and Technical Information (OSTI), 2011. http://dx.doi.org/10.2172/1156892.

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Gallagher, T. F. Kinetics and Structure of Excited States. Defense Technical Information Center, 1985. http://dx.doi.org/10.21236/ada151902.

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Car, Roberto. Strongly correlated electrons: Ground states, excited states, and transport. Final report. Office of Scientific and Technical Information (OSTI), 2018. http://dx.doi.org/10.2172/1421605.

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Wei, X., Z. V. Vardeny, D. Moses, V. I. Srdanov, and G. D. Stucky. Magneto-Optical Characterization of Excited States in C60. Defense Technical Information Center, 1992. http://dx.doi.org/10.21236/ada251662.

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Tischer, H., and A. V. Phelps. Detection of Excited States by Laser-Induced Fluorescence. Defense Technical Information Center, 1985. http://dx.doi.org/10.21236/ada155558.

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Gianakon, T. A. Calculation of neutral beam deposition accounting for excited states. Office of Scientific and Technical Information (OSTI), 1992. http://dx.doi.org/10.2172/7070205.

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Gianakon, T. A. Calculation of neutral beam deposition accounting for excited states. Office of Scientific and Technical Information (OSTI), 1992. http://dx.doi.org/10.2172/10184287.

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Harvey, Jacob. Molecule Origins of Dipolar Character in Excited Electronic States. Office of Scientific and Technical Information (OSTI), 2020. http://dx.doi.org/10.2172/1670520.

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Williams, C. K. III, and J. G. Arbital. Disposition of excess highly enriched uranium status and update. Office of Scientific and Technical Information (OSTI), 1997. http://dx.doi.org/10.2172/587696.

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