DIMENSIONS OF EXCISE POLICY IN BULGARIA

Teodora Dimitrova ()
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Teodora Dimitrova: D. A. Tsenov Academy of Economics

Business Management, 2014, issue 4, 7

Abstract: Excise duty, being a form of indirect tax revenue, is one of the significant fiscal policy tools of the state. In this context, issues related to the excise policy pursued in Bulgaria remain relevant and are of special interest to the EU, legislative and executive authorities, financial administration, taxpayers and consumers of excisable goods. The study analyses the national dimensions of excise policy, the harmonisation of Bulgarian excise duty taxation with that of the EU, the practice of excise duty taxation in EU member states and the specifics of Bulgarian practice in the field of excise duties. The aim is to point out similarities, principal differences and challenges as well as to make decisions regarding public sector efficiency.

Keywords: excise duty; excise policy; harmonisation; revenue from excise duties; excisable goods (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:dat:bmngmt:y:2014:i:4:p:7

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