EXCISE IN TAX PRACTICE IN THE EUROPEAN UNION

Nicoleta Mihaela Florea and Stelian Selisteanu
Additional contact information
Nicoleta Mihaela Florea: University of Craiova Faculty of Economics and Business Administration
Stelian Selisteanu: University of Craiova Faculty of Economics and Business Administration

Annals of University of Craiova - Economic Sciences Series, 2014, vol. 1, issue 42, 157-163

Abstract: Special taxes on consumption is one of the oldest forms of taxation. The preference has been linked to their use for the collection facilities. Long established as fixed amounts per unit , they were easier to control especially for products such as oil , where production and distribution is highly concentrated or products subject to a monopoly , as if tobacco ( in France) or alcohol ( in some Nordic countries ) . Despite a strong tendency to focus on the three products (alcohol, tobacco and hydrocarbons) were maintained in many countries specific taxes considered obsolete. It is considered legitimate overcharge abuse alcohol and tobacco consumption because directly affects not only the health of the consumer but also those around you and involve significant expenditures from the budget to finance the costs of combating the effects of this large consumption, more than the proceeds realized by excising these products.

Keywords: consumption taxes; excise revenue; tobacco excise; the excise duty on alcoholic beverages (search for similar items in EconPapers)
JEL-codes: H83 H87 (search for similar items in EconPapers)
Date: 2014
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://feaa.ucv.ro/AUCSSE/0042v1-021.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aio:aucsse:v:1:y:2014:i:42:p:157-163

Access Statistics for this article

Annals of University of Craiova - Economic Sciences Series is currently edited by Sorinel Domnisoru

More articles in Annals of University of Craiova - Economic Sciences Series from University of Craiova, Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Anca Bandoi ( this e-mail address is bad, please contact ).