Relevant bibliographies by topics / Excise tax rates

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Excise tax rates'

Author: Grafiati
Published: 30 May 2022
Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Excise tax rates.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Excise tax rates"

1

Bielinska-Kwapisz, Agnieszka. "What Determines Excise Tax Rates?" Journal of Public Finance and Public Choice 27, no. 1 (2009): 63–85. http://dx.doi.org/10.1332/251569209x15664518847349.

Full text
Abstract:
Abstract We estimate the determinants of state excise tax rates on beer, cigarettes, and gasoline using a panel data set from US 48 contiguous states from 1982 to 2003. State excise tax rates currently vary a great deal and we assess empirically economic and political factors that affect the level of these tax rates. We incorporate both horizontal competition and vertical competition. Our results show that the most important factor determining the level of cigarette and gasoline tax rates is the horizontal competition between neighboring states and that vertical competition exists in case of b
APA, Harvard, Vancouver, ISO, and other styles
2

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

Full text
Abstract:
<em>This article examines issues related to the improvement of excise tax administration, the calculation of excise tax and its importance in the formation of the country's budget. Also, changes in excise tax rates and directions for improvement of excise tax administration will be covered.</em>
APA, Harvard, Vancouver, ISO, and other styles
3

Londar, Serhii, and Liudmila Kozarezenko. "Modeling of the Excise Taxation Influence on Components of Human Potential." Oeconomia Copernicana 5, no. 4 (2014): 95–116. http://dx.doi.org/10.12775/oec.2014.029.

Full text
Abstract:
The purpose of the research is analysis of a model of influence of excise tax rate increase for tobacco products in Ukraine on financial indices of state funds, prevalence of tobacco smoking, and indices of society health. Due to the results of research, the author determined the opportunities of the excise tax for tobacco smoking prevalence regulation in Ukraine. The dynamics of changes of specific and ad valorem rates of the excise tax and the dynamics of its contribution to the revenues of the State Budget of Ukraine were analyzed. The author estimated the changes of tobacco smoking prevale
APA, Harvard, Vancouver, ISO, and other styles
4

Merriman, David. "DO CIGARETTE EXCISE TAX RATES MAXIMIZE REVENUE?" Economic Inquiry 32, no. 3 (1994): 419–28. http://dx.doi.org/10.1111/j.1465-7295.1994.tb01340.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Semenova, G. N. "Excise taxation in Russia and abroad." Bulletin of the State University of Education. Series: Economics, no. 4 (January 29, 2024): 86–104. https://doi.org/10.18384/2949-5024-2023-4-86-104.

Full text
Abstract:
Aim. Carry out a comparative analysis between excise taxation in Russia and abroad, as well as identify factors for reducing excise revenues to the consolidated budget of the Russian Federation.Methodology. Excise taxation in Russia and abroad is considered. The dynamics of tax revenues from excises on excisable goods (products) produced on the territory of the Russian Federation between the federal budget and the consolidated budget of the constituent entities of the Russian Federation for the periods of 2017–2022 yr. is shown. The article uses the following research methods: theoretical meth
APA, Harvard, Vancouver, ISO, and other styles
6

David, Petr. "Tax incidence of the changes in the excise duty on cigarettes in 2003–2006 in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 55, no. 3 (2007): 23–32. http://dx.doi.org/10.11118/actaun200755030023.

Full text
Abstract:
The contribution deals with the tax incidence of the changes in the excise duty on cigarettes rates since the year 2003 to 2006 in the Czech Republic. The shift in the tax burden is quantified on the basis of observations of the consumer prices of selected commodities subjected to the excise duties in periods of the changes in the excise duty on cigarettes rates in the Czech Republic. The factors influencing the shifts and impacts of increased tax burden caused by excise duty on cigarettes rate increase in the Czech Republic are identified in this contribution. The results of the contribution
APA, Harvard, Vancouver, ISO, and other styles
7

TKACHYK, Fedir, Inna HUTSUL, and Anastasiia ZINKEVYCH. "ADMINISTRATION AND AUDIT OF THE EXCISE TAX ON BEER." WORLD OF FINANCE, no. 3(56) (2018): 69–79. http://dx.doi.org/10.35774/sf2018.03.069.

Full text
Abstract:
Introduction. The role of excise tax in social and economic processes is determined by its ability to regulate the interest of producers before entering such industries as brewing. The excise tax is an effective instrument for realizing in the interests of society the strategic purposes and objectives of the state policy - socio-economic and fiscal. It is a basic of the sustainable development of the country. Thus, it is expedient to study the main trends of administration and audit of the excise tax on beer in Ukraine. The purposeof the article is to study the tasks and procedures for adminis
APA, Harvard, Vancouver, ISO, and other styles
8

POLIAKOV, Mykhailo. "Tendencies and limitations on increasing excise tax on cigarettes in EU member states." Fìnansi Ukraïni 2021, no. 8 (2021): 100–112. http://dx.doi.org/10.33763/finukr2021.08.100.

Full text
Abstract:
The recent studies of levying excise tax on cigarettes and the policy of the EU and its member states aimed at setting a minimum excise tax thereon have been analyzed in order to substantiate recommendations on the respective reform in Ukraine. The article confirms findings that a sharp increase in the excise tax (high excise rates) lead to the growth of illicit trade in such products. For that reason, when initiating corresponding changes to legislation, it is essential to choose such pace of increase in tax rates that would take into account the purchasing power and the level of such rates i
APA, Harvard, Vancouver, ISO, and other styles
9

Al-sheyab, Nihaya A., Yousef Khader, Mohammad S. Alyahya, Nadia Sweis, and Maryam Mirza. "Comparative analysis of the impact of cigarette taxation on consumption, revenue and mortality in Jordan." Eastern Mediterranean Health Journal 30, no. 11 (2024): 788–97. https://doi.org/10.26719/2024.30.11.788.

Full text
Abstract:
Background: Tobacco taxes are a powerful tool for reducing tobacco consumption and a reliable source of revenue for government. Aim: To investigate the potential efficacy of tobacco taxation strategies in Jordan in relation to their fiscal and healthrelated outcomes. Methods: Using Tobacconomics, we conducted a comparative analysis of several taxation scenarios: maintaining the status quo; increasing both specific excise and tiered taxes; increasing tiered tax rates alone; and raising specific excise taxes only. Results: We obtained the projected fiscal and health outcomes under the different
APA, Harvard, Vancouver, ISO, and other styles
10

POLIAKOV, Mykhailo. "Areas for improvement in the tobacco excise policy in Ukraine." Fìnansi Ukraïni 2021, no. 5 (2021): 82–96. http://dx.doi.org/10.33763/finukr2021.05.082.

Full text
Abstract:
The article analyses the ways to improve tobacco excise taxation in Ukraine considering a respective EU Member States experience, consequences of national reforms held in previous years, as well as challenges and potential threats caused by the pandemic. A worsening economic situation and the recent decline in income compounded the existing problems related to tobacco taxation in Ukraine. The increase of excise tax rate on cigarettes by 20% annually till 2025 and an inconsistent decision on more than four times increase of excise tax rates on electronically heated tobacco products (EHTP) pose
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Excise tax rates"

1

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
2

Selecká, Nikola. "Vývoj spotrebného zdanenia na Slovensku." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360191.

Full text
Abstract:
Concern of this diploma thesis is indirect taxation in the Slovak Republic. An aim of this work is to compare consumption taxes and their development in Slovakia and other EU countries and also to identify advantages and deficiencies of the Slovak tax system with focus on the indirect taxation. As even in the sophisticated tax systems of distinction we may find ways for possible reform, suggestions for such improvements in analyzed areas are also included in the diploma thesis.
APA, Harvard, Vancouver, ISO, and other styles
3

Хоненко, А. С. "Механізм непрямого оподаткування в Україні". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Khonenko1.pdf.

Full text
Abstract:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні аспекти непрямого оподаткування. Досліджено роль непрямих податків у формуванні Державного та Зведеного бюджетів України протягом 2016-2020 рр. Висвітлено проблемні аспекти непрямого оподаткування та запропоновано основні напрями його вдосконалення, а саме: вдосконалення законодавства у сфері ПДВ та остаточна його адаптація до вимог ЄС; ліквідація неефективних пільг із податку на додану вартість; запровадження диференційованих ставок ПДВ; забезпечення стабі
APA, Harvard, Vancouver, ISO, and other styles
4

Vágnerová, Klára. "Efektivní spotřební zdanění a struktura výnosů v nových a v původních členských zemích EU." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-85953.

Full text
Abstract:
The diploma thesis is focused on the comparison of effective taxation of consumption and structure of tax revenues between new and old member states of the European Union. Two predetermined hypotheses were tested in the comparison analysis. Hypothesis I.: New Member States have less effective taxation of consumption than the old ones Hypothesis II.: Revenues from taxes on consumption in the New Member states is different from the yields in the old Member States.Three indicators were tested gradually: implicit tax rate, share of taxes on consumption to gross domestic product and share of taxes
APA, Harvard, Vancouver, ISO, and other styles
5

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.

Full text
Abstract:
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.
APA, Harvard, Vancouver, ISO, and other styles
6

Tiozzo, Pezzoli Luca. "Specification analysis of interest rates factors : an international perspective." Phd thesis, Université Paris Dauphine - Paris IX, 2013. http://tel.archives-ouvertes.fr/tel-00999298.

Full text
Abstract:
The aim of this thesis is to model the dynamics of international term structure of interest rates taking into consideration several dependence channels.Thanks to a new international Treasury yield curve database, we observe that the explained variability decision criterion, suggested by the literature, is not able to select the best combination of factors characterizing the joint dynamics of yield curves. We propose a new methodology based on the maximisation of the likelihood function of a Gaussian state-space model with common and local factors. The associated identification problem is solve
APA, Harvard, Vancouver, ISO, and other styles
7

DUTRA, José Diogo de Lisboa. "Desenvolvimento e aplicação do pacote computacional LUMPAC." Universidade Federal de Pernambuco, 2017. https://repositorio.ufpe.br/handle/123456789/20175.

Full text
Abstract:
Submitted by Fabio Sobreira Campos da Costa (fabio.sobreira@ufpe.br) on 2017-08-01T13:42:24Z No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) JDiogo_Tese Final_Quimica.pdf: 8861608 bytes, checksum: b9ce8a33624820a531c0a5c298600d94 (MD5)<br>Made available in DSpace on 2017-08-01T13:42:24Z (GMT). No. of bitstreams: 2 license_rdf: 811 bytes, checksum: e39d27027a6cc9cb039ad269a5db8e34 (MD5) JDiogo_Tese Final_Quimica.pdf: 8861608 bytes, checksum: b9ce8a33624820a531c0a5c298600d94 (MD5) Previous issue date: 2017-01-26<br>CNPQ<br>Metodologias te´oricas s˜
APA, Harvard, Vancouver, ISO, and other styles
8

Хоненко, А. С. "Акцизний податок у податковій системі України". Thesis, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/11997.

Full text
Abstract:
Запропоновано напрями вдосконалення акцизного оподаткування, а саме: забезпечення стабільності ставок цього платежу протягом тривалого періоду (як мінімум – 3-5 років); запровадження більш захищених від підробок акцизних марок на алкогольні і тютюнові вироби; розширення прав та підвищення рівня відповідальності працівників податкових та митних органів, залучених у сфері контролю за виробництвом і обігом підакцизних товарів; суттєве збільшення переліку підакцизних товарів за рахунок ювелірних виробів, дорогих імпортних автомобілів та інших предметів розкоші.<br>The theoretical aspects of the ta
APA, Harvard, Vancouver, ISO, and other styles
9

Марінов, Д. І. "Акцизний податок у податковій системі України". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7545.

Full text
Abstract:
У роботі розглядаються теоретичні аспекти акцизного оподаткування, його переваги та недоліки. Розглянуто розвиток акцизного оподаткування та розкрито механізм стягнення акцизного податку в Україні. Проаналізовано надходження акцизного податку до доходів Зведеного бюджету України, проведено оцінку ефективності податку та досліджено його вплив на розвиток вітчизняних підприємств. Запропоновано напрями вдосконалення механізму справлення акцизного податку в Україні, а саме: поступове підвищення ставок акцизного податку, розширення переліку підакцизних товарів за рахунок включення до їх складу
APA, Harvard, Vancouver, ISO, and other styles
10

OPATRNÁ, Jana. "Komparace spotřební daně z lihu v České republice a spotřební daně z lihu ve Slovenské republice." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-261160.

Full text
Abstract:
Thesis on the topic the Comparison of the Excise Taxes in the Czech Republic and Slovak Republic Tax Systém is divided into two parts. Theoretical part discusses the legislative regulation of excise duty on alcohol in these same countries. But it also outlined the EU legislation, from which the national legal standards are based. In the practical part is an analysis of excise duties, focusing on the impact on the economy and the state budget. The thesis is concluded with proposals for legislative action.
APA, Harvard, Vancouver, ISO, and other styles

Books on the topic "Excise tax rates"

1

Brian, Cashell, and Library of Congress. Congressional Research Service., eds. Alcohol, tobacco, and gasoline excise tax rates adjusted for inflation. Congressional Research Service, Library of Congress, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

W, Cashell Brian, and Library of Congress. Congressional Research Service, eds. Alcohol, tobacco, and gasoline excise tax rates adjusted for inflation. Congressional Research Service, Library of Congress, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Brian, Cashell, and Library of Congress. Congressional Research Service, eds. Alcohol, tobacco, and gasoline excise tax rates adjusted for inflation. Congressional Research Service, Library of Congress, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Brian, Cashell, and Library of Congress. Congressional Research Service, eds. Excise tax rates for alcohol, tobacco, and gasoline adjusted for inflation. Congressional Research Service, Library of Congress, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

United States. Congress. Senate. Committee on Finance. Proposals relating to excise taxes: Hearing before the Committee on Finance, United States Senate, Ninety-ninth Congress, second session, April 21, 1986. U.S. G.P.O., 1986.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Pakistan. West Pakistan Municipal Committees Octroi Rules, 1964 with rates & notifications. Karachi Law Publishers, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management. and United States. Congress. Joint Committee on Taxation., eds. Excise tax rates on cigarettes: Prepared for the hearing on September 10, 1985, before the Senate Finance Subcommittee on Taxation and Debt Management. Joint Committee on Taxation, 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. The Office, 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. The Office, 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Office, General Accounting. Tax administration: IRS' audit and criminal enforcement rates for individual taxpayers across the country : report to the Honorable Harold E. Ford, Jr. and the Honorable Henry A. Waxman, House of Representatives. The Office, 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Excise tax rates"

1

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
3

Sunley, Emil M., Ayda Yurek.Ji, and Frank J. Chaloupka. "The design, administration, and potential revenue of tobacco excises." In Tobacco control in developing countries. Oxford University PressNew York, NY, 2000. http://dx.doi.org/10.1093/oso/9780192632500.003.0017.

Full text
Abstract:
Abstract This chapter discusses the design and administration of tobacco excise taxes. With respect to design, the issues reviewed here include the choice of tobacco products to excise, the treatment of imports, and the choice of specific taxes (based on quantity) versus ad valorem taxes (based on value). We also briefly discuss the impact of smuggling on tax revenues. With respect to tax administration, the issues discussed here include the use of registration and licensing to facilitate administration, bonding, physical control of tobacco products, and the use of tax stamps. Finally, the rev
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
5

Babor, Thomas F., Sally Casswell, Kathryn Graham, et al. "Controlling affordability: pricing and taxation strategies." In Alcohol: No Ordinary Commodity, 3rd ed. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192844484.003.0007.

Full text
Abstract:
Abstract This chapter considers the aims, mechanisms, and effects of alcohol taxation and pricing policies, two crucial economic strategies that have substantial implications for the prevention of alcohol-related problems. Economic research and theory are reviewed to evaluate how alcohol taxation and prices affect alcohol consumption and associated harms and what other factors moderate the effects of price changes. Hundreds of studies demonstrate that alcohol prices have an effect on alcohol consumption and related problems, including mortality rates, crime, and traffic accidents. Alcohol taxe
APA, Harvard, Vancouver, ISO, and other styles
6

Shettigar, Jagadish, and Pooja Misra. "Petroleum Products Pricing." In Resurgent India. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192866486.003.0036.

Full text
Abstract:
Abstract With petrol and diesel prices surging to a record high in India, the skyrocketing prices were a cause of worry for the Government and common man alike. Higher fuel prices lead to increased travel costs and keeping in mind that oil is an essential raw material for the industrial and agricultural sectors both, it would also lead to increased cost of production, thereby having a supply-side inflationary impact on the economy and negatively impacting household budgets. The reason for the spiralling price increase had been ascribed to output cuts by oil-producing nations. Looking at fuel p
APA, Harvard, Vancouver, ISO, and other styles
7

Pylypenko, Yaroslav, and Dmytro Nelipa. "THE DIRECTIONS FOR STRENGTHENING THE FINANCIAL AUTONOMY OF LOCAL SELF-GOVERNMENT BODIES IN UKRAINE UNDER DECENTRALIZATION." In Priority areas for development of scientific research: domestic and foreign experience. Publishing House “Baltija Publishing”, 2021. http://dx.doi.org/10.30525/978-9934-26-049-0-2.

Full text
Abstract:
The purpose of the article is to analyze the impact of decentralization on the local financial system of Ukraine and developing the recommendations for strengthening the financial autonomy of local self-government bodies. By writing the article, the following basic methods of research were used: the methods of abstraction, generalization, induction, deduction, synthesis were applied in the study of the role and place of local budget in the financial system of the state, as well as the system method. The object of research is theoretical and practical aspects of decentralization in the framewor
APA, Harvard, Vancouver, ISO, and other styles
8

Mathur, SB, Sudhakar Bokephode, and DD Balsaraf. "The Angel Tax and Why It Matters to Start-Ups in India?" In Indian Business Case Studies Volume VI. Oxford University PressOxford, 2022. http://dx.doi.org/10.1093/oso/9780192869425.003.0007.

Full text
Abstract:
Abstract In recent days there has been a big furore in India around the Angel Tax. But, what is this Angel Tax? Angel Tax is the tax levied on funds raised by Indian start-ups through issue of shares to Indian residents. The Income Tax department has held that when these investments are made at a premium to the fair market value (FMV), the amount raised in excess to the FMV is taxable. The amount is reckoned as ‘income from other sources’ and taxed under Section 56 (2) (vii b) of the Income Tax Act, 1961. The rate of tax is 30.9%. Which means that a start-up could be asked to pay 30.9% of the
APA, Harvard, Vancouver, ISO, and other styles
9

Stubbs, Brett J. "Brewing Industry Concentration and the Introduction of the Beer Excise in Australia and New Zealand in the Late Nineteenth Century." In New Developments in the Brewing Industry. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198854609.003.0007.

Full text
Abstract:
In the Australian colonies and in New Zealand, British colonization was followed by the development of a flourishing brewing industry. Brewery numbers peaked in each colony in the late nineteenth century. The industry contracted subsequently to a small number of dominant cities, achieving high levels of concentration by the early twentieth century. One significant factor promoting concentration was the beer excise, introduced in each colony in the late nineteenth century. When six colonies combined in 1901 to create the Commonwealth of Australia, the federal government took responsibility for
APA, Harvard, Vancouver, ISO, and other styles
10

Cnossen, Sijbren. "Overview of VATs in Africa." In Modernizing VATs in Africa. Oxford University Press, 2019. http://dx.doi.org/10.1093/oso/9780198844075.003.0004.

Full text
Abstract:
Chapter 4 provides an overview of VATs in Africa, noting their broad characteristics and listing the general issues that arise. Countries with VAT are grouped by the particular regional economic community (REC) of which they are members. Salient features pertaining to the year of introduction, the predecessor sales tax, the range of non-standard exemptions, the rate structures, and the coverage of the excises on luxury goods and services are noted and broadly discussed.
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Excise tax rates"

1

Vieira, Enayle Soares, Cecília Mariana Gontijo, Emanuel Nicolas Dias Pereira, Lucas Teodoro Vieira Campos, and Douglas Roberto Guimarães Silva. "EFEITOS DE HEMODERIVADOS SINTÉTICOS NO TRATAMENTO DE HEMORRAGIA AGUDA." In Anais do I Congresso Brasileiro de Urgência e Emergência. Even3, 2025. https://doi.org/10.29327/1484146.1-2.

Full text
Abstract:
A perda de sangue do sistema circulatório é, inicialmente, compensada fisiologicamente pelo organismo. Contudo, o prolongamento do quadro de hemorragia aguda pode levar ao choque hemorrágico grave, no qual o comprometimento da função cardíaca associado a arritmias letais culminam em um desfecho fatal de falência de órgãos. O tratamento atual de transfusão com hemoderivados naturais, como concentrado de hemácias (PRBCs), plasma fresco congelado (FFP) e plaquetas, possui a limitação de depender diretamente da disponibilidade nos bancos de sangue, os quais estão linearmente associados à doação de
APA, Harvard, Vancouver, ISO, and other styles
2

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.

Full text
Abstract:
The excise tax is a consumption tax that is applied to goods with an inelastic demand, so that the increase in the prices of these products does not significantly influence consumption. In this way, the state not only ensures a stable and relatively predictable source of tax revenues, but also limits the consumption of products harmful to health. The European integration of the Republic of Moldova has become the priority of the country's internal and external policy, thus there is a need to carry out a series of reforms in all areas, but of special importance are the reforms related to the har
APA, Harvard, Vancouver, ISO, and other styles
3

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
4

Stojanović, Predrag. "EKOLOŠKA ULOGA OPOREZIVANjA MOTORNIH VOZILA U REPUBLICI SRBIJI." In XVII majsko savetovanje. Pravni fakultet Univerziteta u Kragujevcu, 2021. http://dx.doi.org/10.46793/uvp21.961s.

Full text
Abstract:
The main objective of fiscal instruments in the service of environmental protection should be directed towards guiding the economic entities to rationally use scarce natural resources, as well as to utilise non-polluting substitutes in the direction of a healthier environment and energy efficiency. It is not difficult to note that the current legal framework in the Republic of Serbia respects basic international standards in the field of motor vehicle taxation. In terms of excise taxation, progress is also noticeable since the necessary differentiation of the tax rates for different excises on
APA, Harvard, Vancouver, ISO, and other styles
5

Финикова, Ольга Игоревна, and Марина Викторовна Карп. "THE IMPORTANCE AND ROLE OF EXCISE TAXES IN THE BUDGET REVENUES OF THE RUSSIAN FEDERATION." In Научные механизмы решения проблем в исследованиях молодых ученых: сборник статей международной научной конференции (Санкт-Петербург, Декабрь 2022). Crossref, 2023. http://dx.doi.org/10.37539/221209.2022.47.38.003.

Full text
Abstract:
В условиях уменьшения реальных доходов граждан, а также из-за снижения прибыли коммерческих организаций становится затруднительным повышение налоговой нагрузки на налогоплательщиков путем повышения прямых налогов. Именно поэтому государство использует другой способ: оно увеличивает долю косвенных налогов, повышая их процентные ставки и расширяет перечень подакцизных товаров. In conditions of a decrease in the real incomes of citizens, as well as due to a decrease in the profits of commercial organizations, it becomes difficult to increase the tax burden on taxpayers by increasing direct taxes.
APA, Harvard, Vancouver, ISO, and other styles
6

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
7

Čolaković-Prguda, Nerma. "Tax System in Bosnia and Herzegovina." In Ninth International Scientific-Business Conference LIMEN Leadership, Innovation, Management and Economics: Integrated Politics of Research. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2023. http://dx.doi.org/10.31410/limen.2023.193.

Full text
Abstract:
The paper deals with taxes and the tax system in Bosnia and Her­zegovina. Modern tax systems are based on taxation of income and con­sumption. For developing countries like Bosnia and Herzegovina, the tax­ation of consumption is more dominant than the taxation of income. This means that in such countries the participation of indirect taxes concerning direct taxes is higher. The basic taxation categories in Bosnia and Herzego­vina are corporate income tax, personal income tax, value-added tax, so­cial security contributions, and excises. The taxation system in Bosnia and Herzegovina is characte
APA, Harvard, Vancouver, ISO, and other styles
8

Tereshko, Zoya Andreevna, and Anastasia Anatolievna Rudetskaya. "Excess profit taxation within progressive tax rate implementation on personal income." In 3d International Scientific and Practical Conference. TSNS Interaktiv Plus, 2017. http://dx.doi.org/10.21661/r-116020.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
10

Park, Mi Soon, Yu Jin Lee, and In-Hwan Kim. "Synthesis of Pinolenic Acid Enriched Triacylglycerol from Pine Nut Oil via a Two-step Consecutive Enzyme Reaction." In 2022 AOCS Annual Meeting & Expo. American Oil Chemists' Society (AOCS), 2022. http://dx.doi.org/10.21748/jlcw3538.

Full text
Abstract:
Pinolenic acid (PLA), Δ‐5,9,12‐octadecatrienoic acid-C18:3, is a plant origin polyunsaturated fatty acid and is contained abundantly in pine nut oil. PLA has several health benefits, such as the reduction of atherosclerosis, inflammation, and blood pressure. In addition, PLA may work as an appetite suppressant by increasing the effect of satiety hormones, such as cholecystokinin and glucagon-like peptide-1. The aim of this study was to synthesize PLA-enriched TAG from pine nut oil via a two-step lipase-catalyzed reaction, which is ethanolysis and esterification. In the first step, PLA was enri
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Excise tax rates"

1

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
2

Diouf, Awa, Marco Carreras, and Fabrizio Santoro. Taxing Mobile Money in Kenya: Impact on Financial Inclusion. Institute of Development Studies, 2023. http://dx.doi.org/10.19088/ictd.2023.030.

Full text
Abstract:
Many people argue that mobile money has the potential to increase financial inclusion and improve the livelihoods of poor people in Africa. However, while many African governments impose specific taxes on mobile money transactions, very little is known about their effect on the use of mobile money services. This study assesses the short- and long-term impact of the tax on money transfer fees that the Kenyan government introduced in 2013. The tax, more specifically an excise duty, was imposed on fees incurred in all money transactions, including mobile money. It was introduced at 10 per cent an
APA, Harvard, Vancouver, ISO, and other styles
3

Monetary Policy Report - April 2022. Banco de la República, 2022. http://dx.doi.org/10.32468/inf-pol-mont-eng.tr2-2022.

Full text
Abstract:
Macroeconomic summary Annual inflation continued to rise in the first quarter (8.5%) and again outpaced both market expectations and the technical staff’s projections. Inflation in major consumer price index (CPI) baskets has accelerated year-to-date, rising in March at an annual rate above 3%. Food prices (25.4%) continued to contribute most to rising inflation, mainly affected by a deterioration in external supply and rising costs of agricultural inputs. Increases in transportation prices and in some utility rates (energy and gas) can explain the acceleration in regulated items prices (8.3%)
APA, Harvard, Vancouver, ISO, and other styles
4

Monetary Policy Report - January 2022. Banco de la República, 2022. http://dx.doi.org/10.32468/inf-pol-mont-eng.tr1-2022.

Full text
Abstract:
Macroeconomic summary Several factors contributed to an increase in projected inflation on the forecast horizon, keeping it above the target rate. These included inflation in December that surpassed expectations (5.62%), indexation to higher inflation rates for various baskets in the consumer price index (CPI), a significant real increase in the legal minimum wage, persistent external and domestic inflationary supply shocks, and heightened exchange rate pressures. The CPI for foods was affected by the persistence of external and domestic supply shocks and was the most significant contributor t
APA, Harvard, Vancouver, ISO, and other styles
5

Monetary Policy Report - July 2022. Banco de la República, 2022. http://dx.doi.org/10.32468/inf-pol-mont-eng.tr3-2022.

Full text
Abstract:
In the second quarter, annual inflation (9.67%), the technical staff’s projections and its expectations continued to increase, remaining above the target. International cost shocks, accentuated by Russia's invasion of Ukraine, have been more persistent than projected, thus contributing to higher inflation. The effects of indexation, higher than estimated excess demand, a tighter labor market, inflation expectations that continue to rise and currently exceed 3%, and the exchange rate pressures add to those described above. High core inflation measures as well as in the producer price index (PPI
APA, Harvard, Vancouver, ISO, and other styles
6

Report of the Board of Directors to the Congress of Colombia, July 2024. Banco de la República, 2025. https://doi.org/10.32468/inf-jun-dir-con-rep-eng.04-2024.

Full text
Abstract:
In the first quarter of 2024, the figures of the National Administrative Department of Statistics (DANE in Spanish) showed that the economy achieved annual growth of 0.9%. Although this result was moderate, it confirmed the economy's recovery path. Monetary policy has played a critical role in containing inflationary pressures. This has allowed inflation to trend downwards, continuing into the first half of 2024. Net foreign reserves totaled USD 60,901 million as of 30 June 2024, a slight increase over the course of the year. For 2024, the profit of Banco de la República (the Central Bank of C
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Excise tax rates' for particular source types:
Journal articles Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography